https://www.taxtmi.com/caselaws?id=255945 For the pre-01.04.2011 regime, input service credit was available where the services were used in relation to business activities, and this wider definition covered Outdoor Catering, Insurance Service, Pandal and Shamiana, Testing and Analysis, and Health & Fitness Service when linked to business promotion and meetings. Rent-a-Cab Service was also eligible because a Board clarification stated that credit remained available if the service was received and completed before the restrictive amendment took effect. Sodexo coupons issued to employees were treated differently, as they lacked a sufficient nexus with business activities, so credit on that item was not available. en-us Thu, 22 Jan 2015 00:00:00 +0530 Wed, 02 Sep 2015 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255945 For the pre-01.04.2011 regime, input service credit was available where the services were used in relation to business activities, and this wider definition covered Outdoor Catering, Insurance Service, Pandal and Shamiana, Testing and Analysis, and Health & Fitness Service when linked to business promotion and meetings. Rent-a-Cab Service was also eligible because a Board clarification stated that credit remained available if the service was received and completed before the restrictive amendment took effect. Sodexo coupons issued to employees were treated differently, as they lacked a sufficient nexus with business activities, so credit on that item was not available. Case-Laws Service Tax Thu, 22 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255945