https://www.taxtmi.com/caselaws?id=269507 The Tribunal upheld the Commissioner (Appeals)' decision allowing input service credit on courier service, air ticketing service, technical training & coaching service, and outward freight service for the respondent's manufacturing business. The Tribunal dismissed the Revenue's appeal, emphasizing the legitimacy of the claimed input service credit, highlighting the essential roles these services played in the manufacturing operations and their direct connection to procurement, sales, and business activities. The judgment underscores the importance of establishing a clear nexus between services availed and core business activities to determine eligibility for input service credit. en-us Wed, 11 Feb 2015 00:00:00 +0530 Tue, 15 Dec 2015 22:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269507 The Tribunal upheld the Commissioner (Appeals)' decision allowing input service credit on courier service, air ticketing service, technical training & coaching service, and outward freight service for the respondent's manufacturing business. The Tribunal dismissed the Revenue's appeal, emphasizing the legitimacy of the claimed input service credit, highlighting the essential roles these services played in the manufacturing operations and their direct connection to procurement, sales, and business activities. The judgment underscores the importance of establishing a clear nexus between services availed and core business activities to determine eligibility for input service credit. Case-Laws Service Tax Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269507