https://www.taxtmi.com/caselaws?id=268903 The Tribunal dismissed the appeal challenging the disallowance of input credit on maintenance and repair service for staff quarters and consultancy service for a new unit. The services were found to lack a nexus with manufacturing activities, rendering them ineligible for service tax credit under the Cenvat Credit Rules. The decision highlighted the requirement for a direct or indirect connection between services and manufacturing operations to qualify for such credits, emphasizing the importance of establishing a clear relationship between availed services and core manufacturing processes for successful credit claims. en-us Fri, 25 Jul 2014 00:00:00 +0530 Fri, 04 Dec 2015 15:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268903 The Tribunal dismissed the appeal challenging the disallowance of input credit on maintenance and repair service for staff quarters and consultancy service for a new unit. The services were found to lack a nexus with manufacturing activities, rendering them ineligible for service tax credit under the Cenvat Credit Rules. The decision highlighted the requirement for a direct or indirect connection between services and manufacturing operations to qualify for such credits, emphasizing the importance of establishing a clear relationship between availed services and core manufacturing processes for successful credit claims. Case-Laws Service Tax Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268903