https://www.taxtmi.com/caselaws?id=258406 Cenvat credit is admissible only for services used in or in relation to providing the output service, and the disputed services here did not meet that nexus test. Catering, photography and tent services were used for post-coaching celebrations, while motor vehicle maintenance and repair and travelling expenses for business tours were not shown to have any direct connection with commercial training or coaching. As a result, these services were not input services under Rule 2(1) of the Cenvat Credit Rules, 2004. Credit was therefore not admissible on the disputed items, except to the extent already allowed for hiring an examination hall on rent. en-us Mon, 30 Mar 2015 00:00:00 +0530 Thu, 12 Jan 2017 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258406 Cenvat credit is admissible only for services used in or in relation to providing the output service, and the disputed services here did not meet that nexus test. Catering, photography and tent services were used for post-coaching celebrations, while motor vehicle maintenance and repair and travelling expenses for business tours were not shown to have any direct connection with commercial training or coaching. As a result, these services were not input services under Rule 2(1) of the Cenvat Credit Rules, 2004. Credit was therefore not admissible on the disputed items, except to the extent already allowed for hiring an examination hall on rent. Case-Laws Service Tax Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258406