https://www.taxtmi.com/caselaws?id=664 Credit of service tax on input services was allowable where the input service was received and consumed in relation to rendering the output service. The rule deeming services to be in the same category applied only when both fell within the same sub-clause of section 65(90), but the broader definition of input service covered taxable services used for providing output service. A leased line obtained from BSNL was necessary for the respondent's business, and a narrow reading of the rule would defeat the object of input tax credit. Credit could not be denied merely because the input and output services were classified under different taxable service categories. en-us Mon, 17 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=664 Credit of service tax on input services was allowable where the input service was received and consumed in relation to rendering the output service. The rule deeming services to be in the same category applied only when both fell within the same sub-clause of section 65(90), but the broader definition of input service covered taxable services used for providing output service. A leased line obtained from BSNL was necessary for the respondent's business, and a narrow reading of the rule would defeat the object of input tax credit. Credit could not be denied merely because the input and output services were classified under different taxable service categories. Case-Laws Service Tax Mon, 17 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=664