https://www.taxtmi.com/caselaws?id=251051 The Tribunal allowed the appellant, an Authorised Service Station, to use cenvat credit for service tax paid on input services for their output service. The decision was based on the precedent set in a previous case and overturned the Commissioner (Appeals)'s ruling that denied the credit. The Tribunal emphasized that a precise correlation between input and output services was not required, ultimately ruling in favor of the appellant and setting aside the impugned order. en-us Fri, 23 May 2014 00:00:00 +0530 Tue, 02 Sep 2014 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251051 The Tribunal allowed the appellant, an Authorised Service Station, to use cenvat credit for service tax paid on input services for their output service. The decision was based on the precedent set in a previous case and overturned the Commissioner (Appeals)'s ruling that denied the credit. The Tribunal emphasized that a precise correlation between input and output services was not required, ultimately ruling in favor of the appellant and setting aside the impugned order. Case-Laws Service Tax Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251051