https://www.taxtmi.com/caselaws?id=247914 The Appellate Tribunal CESTAT New Delhi allowed the appeal regarding the availment of input credit for service tax paid on mining, survey, and map making services for lignite excavation away from the factory premises. The tribunal set aside the original decision disallowing the credit, remanding the matter for fresh adjudication in line with established legal principles and for verification of factual aspects. The judgment highlights the importance of correctly interpreting input services, thorough examination of evidence, reliance on legal precedents, and the authority's duty to ensure proper verification in tax-related disputes. en-us Wed, 02 Apr 2014 00:00:00 +0530 Mon, 26 May 2014 21:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247914 The Appellate Tribunal CESTAT New Delhi allowed the appeal regarding the availment of input credit for service tax paid on mining, survey, and map making services for lignite excavation away from the factory premises. The tribunal set aside the original decision disallowing the credit, remanding the matter for fresh adjudication in line with established legal principles and for verification of factual aspects. The judgment highlights the importance of correctly interpreting input services, thorough examination of evidence, reliance on legal precedents, and the authority's duty to ensure proper verification in tax-related disputes. Case-Laws Service Tax Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247914