https://www.taxtmi.com/caselaws?id=262045 The appellant, engaged in manufacturing Battery Operated Electric Cars, successfully availed Cenvat credit on service tax paid for "Air Travel Agency Services" and "Legal Services" provided by a foreign legal firm to dealers appointed outside India. The Tribunal ruled in favor of the appellant, citing precedent decisions and holding that both services qualified as "input services," making the Cenvat credit of service tax paid available. The judgment set aside the lower authorities' denials, allowing the appeal with consequential relief to the appellant. en-us Mon, 12 Jan 2015 00:00:00 +0530 Thu, 30 Jul 2015 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262045 The appellant, engaged in manufacturing Battery Operated Electric Cars, successfully availed Cenvat credit on service tax paid for "Air Travel Agency Services" and "Legal Services" provided by a foreign legal firm to dealers appointed outside India. The Tribunal ruled in favor of the appellant, citing precedent decisions and holding that both services qualified as "input services," making the Cenvat credit of service tax paid available. The judgment set aside the lower authorities' denials, allowing the appeal with consequential relief to the appellant. Case-Laws Service Tax Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262045