https://www.taxtmi.com/caselaws?id=251001 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal regarding the eligibility of the respondent for input service credit on various services under the CENVAT Credit Rules, 2004. The services were found to have a nexus with the respondent's business activities, specifically in the context of providing "Business Auxiliary Services" and "Goods Transport Agency Service." The Tribunal emphasized that any provider of output service is entitled to input service credit for services availed in the course of their business activity, referencing the case law in Ultratech Cement Ltd. en-us Tue, 29 Apr 2014 00:00:00 +0530 Mon, 25 Jan 2016 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251001 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal regarding the eligibility of the respondent for input service credit on various services under the CENVAT Credit Rules, 2004. The services were found to have a nexus with the respondent's business activities, specifically in the context of providing "Business Auxiliary Services" and "Goods Transport Agency Service." The Tribunal emphasized that any provider of output service is entitled to input service credit for services availed in the course of their business activity, referencing the case law in Ultratech Cement Ltd. Case-Laws Central Excise Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251001