https://www.taxtmi.com/caselaws?id=256659 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant, overturning the disallowance of input service credit on garden maintenance services by the Commissioner. The Tribunal emphasized the need for a nexus between input services and output services, considering precedents such as Maruti Suzuki vs. CCE 2009 and Manikgarh Cement Works 2010. Due to the allowance of similar credits in the appellant's previous cases and in line with judicial discipline, the Tribunal set aside the disallowance and allowed the appeal. en-us Fri, 19 Dec 2014 00:00:00 +0530 Wed, 18 Feb 2015 22:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256659 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant, overturning the disallowance of input service credit on garden maintenance services by the Commissioner. The Tribunal emphasized the need for a nexus between input services and output services, considering precedents such as Maruti Suzuki vs. CCE 2009 and Manikgarh Cement Works 2010. Due to the allowance of similar credits in the appellant's previous cases and in line with judicial discipline, the Tribunal set aside the disallowance and allowed the appeal. Case-Laws Service Tax Fri, 19 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256659