https://www.taxtmi.com/caselaws?id=1130 Service tax credit under Rule 3 of the Service Tax Credit Rules, 2002 was allowable only when the input and output services were treated as the same taxable service category, and the deeming provision required them to fall within the same sub-clause of Section 65(90) of the Finance Act, 1994. Because steamer agent services and cargo handling services fell under different sub-clauses, the statutory condition for credit was not met. The denial of credit was upheld. en-us Wed, 14 Feb 2007 00:00:00 +0530 Mon, 30 Jun 2008 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1130 Service tax credit under Rule 3 of the Service Tax Credit Rules, 2002 was allowable only when the input and output services were treated as the same taxable service category, and the deeming provision required them to fall within the same sub-clause of Section 65(90) of the Finance Act, 1994. Because steamer agent services and cargo handling services fell under different sub-clauses, the statutory condition for credit was not met. The denial of credit was upheld. Case-Laws Service Tax Wed, 14 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1130