https://www.taxtmi.com/caselaws?id=257201 The Tribunal allowed input service credit on various services utilized by the appellant, except for insurance cover for employees and their dependents. The decision was based on distinguishing between "inputs" and "input services," aligning with the appellant's position for most services but agreeing with the A.R. that insurance services were not directly related to the appellant's business activities. The appeals were disposed of accordingly, granting credit on services such as running and maintenance of barges and tugs, horticultural services, and canteen services, except for insurance services related to employees and their dependents. en-us Tue, 11 Mar 2014 00:00:00 +0530 Wed, 04 Mar 2015 11:05:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257201 The Tribunal allowed input service credit on various services utilized by the appellant, except for insurance cover for employees and their dependents. The decision was based on distinguishing between "inputs" and "input services," aligning with the appellant's position for most services but agreeing with the A.R. that insurance services were not directly related to the appellant's business activities. The appeals were disposed of accordingly, granting credit on services such as running and maintenance of barges and tugs, horticultural services, and canteen services, except for insurance services related to employees and their dependents. Case-Laws Service Tax Tue, 11 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257201