https://www.taxtmi.com/caselaws?id=248126 Credit on warehousing services engaged outside India was found unsustainable because the services were rendered and received abroad, beyond Indian taxing jurisdiction, and no service tax was payable on them. On that basis, the related credit could not be retained, and the consequential demand, interest, and penalty also lacked legal foundation and could not survive. The matter turned on the taxability of the underlying foreign service, and once that was negatived, all derivative liabilities fell with it. en-us Fri, 04 Nov 2011 00:00:00 +0530 Mon, 02 Jun 2014 15:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248126 Credit on warehousing services engaged outside India was found unsustainable because the services were rendered and received abroad, beyond Indian taxing jurisdiction, and no service tax was payable on them. On that basis, the related credit could not be retained, and the consequential demand, interest, and penalty also lacked legal foundation and could not survive. The matter turned on the taxability of the underlying foreign service, and once that was negatived, all derivative liabilities fell with it. Case-Laws Service Tax Fri, 04 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248126