https://www.taxtmi.com/caselaws?id=248621 The judge upheld the lower authorities' decision to deny input service credit for services used in a residential colony outside the factory, ruling that such services lacked nexus with the manufacturing business. Citing the Manikgarh Cement case, the judge determined that services in a residential colony do not qualify for input service credit, dismissing the appellant's appeal. en-us Fri, 14 Mar 2014 00:00:00 +0530 Wed, 18 Jun 2014 12:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248621 The judge upheld the lower authorities' decision to deny input service credit for services used in a residential colony outside the factory, ruling that such services lacked nexus with the manufacturing business. Citing the Manikgarh Cement case, the judge determined that services in a residential colony do not qualify for input service credit, dismissing the appellant's appeal. Case-Laws Service Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248621