https://www.taxtmi.com/caselaws?id=244450 The Tribunal allowed the Revenue's application for rectification of mistake, incorporating observations on eligibility of input service credit into the Stay Order and Final Order. It found the denial of credit on services like air-conditioner maintenance, cafeteria renting, and AMC to air-conditioner unsustainable, as they qualified as input services under the CENVAT Credit Rules. The Tribunal held that activities related to knowledge transfer and lift maintenance also fell within the definition of input services. The appeal by the Revenue regarding the sale of foreign currency was deemed unsustainable. en-us Thu, 02 Jan 2014 00:00:00 +0530 Sat, 17 Jan 2015 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244450 The Tribunal allowed the Revenue's application for rectification of mistake, incorporating observations on eligibility of input service credit into the Stay Order and Final Order. It found the denial of credit on services like air-conditioner maintenance, cafeteria renting, and AMC to air-conditioner unsustainable, as they qualified as input services under the CENVAT Credit Rules. The Tribunal held that activities related to knowledge transfer and lift maintenance also fell within the definition of input services. The appeal by the Revenue regarding the sale of foreign currency was deemed unsustainable. Case-Laws Service Tax Thu, 02 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244450