https://www.taxtmi.com/caselaws?id=242091 The Tribunal allowed the appeal, quashing the adjudication order disallowing cenvat credit under Section 78 of the Act. It emphasized the nexus between the input service of transportation and the output service of servicing two-wheelers, finding it sufficient for availing cenvat credit. Relying on precedents, the Tribunal concluded that a proximate nexus between input and output services justifies cenvat credit availment. The order was set aside, and the appeal was allowed without costs. en-us Wed, 27 Nov 2013 00:00:00 +0530 Wed, 10 Sep 2014 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242091 The Tribunal allowed the appeal, quashing the adjudication order disallowing cenvat credit under Section 78 of the Act. It emphasized the nexus between the input service of transportation and the output service of servicing two-wheelers, finding it sufficient for availing cenvat credit. Relying on precedents, the Tribunal concluded that a proximate nexus between input and output services justifies cenvat credit availment. The order was set aside, and the appeal was allowed without costs. Case-Laws Service Tax Wed, 27 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242091