https://www.taxtmi.com/caselaws?id=164798 CENVAT credit on services distributed by an input service distributor was remanded for fresh adjudication where jurisdictional objections and service-wise admissibility had not been fully decided. The tribunal held that, for credit claimed under activities relating to business, the claimant must show an integral connection between the service and the business of manufacture; a broad reading treating every business-related service as eligible was rejected. Penalties were deleted in view of the complexity of the credit issues, and the disputed items were to be reconsidered on the stated nexus test. en-us Wed, 22 Sep 2010 00:00:00 +0530 Wed, 19 Apr 2017 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164798 CENVAT credit on services distributed by an input service distributor was remanded for fresh adjudication where jurisdictional objections and service-wise admissibility had not been fully decided. The tribunal held that, for credit claimed under activities relating to business, the claimant must show an integral connection between the service and the business of manufacture; a broad reading treating every business-related service as eligible was rejected. Penalties were deleted in view of the complexity of the credit issues, and the disputed items were to be reconsidered on the stated nexus test. Case-Laws Service Tax Wed, 22 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164798