https://www.taxtmi.com/caselaws?id=2365 Service tax credit was allowable for the relevant half-year because the claim arose after the 14-05-2003 amendment to the Service Tax Credit Rules, 2002, and the amended position governed the assessee's entitlement. Credit could not be denied merely on the ground that the input service and output service were not in the same category. The records were examined and found sufficient to support the credit claim, and the Revenue's objection to the appellate re-examination of those records was rejected. The operative effect was that the amended legal position permitted the credit and the Revenue's challenge failed. en-us Thu, 22 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 19:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2365 Service tax credit was allowable for the relevant half-year because the claim arose after the 14-05-2003 amendment to the Service Tax Credit Rules, 2002, and the amended position governed the assessee's entitlement. Credit could not be denied merely on the ground that the input service and output service were not in the same category. The records were examined and found sufficient to support the credit claim, and the Revenue's objection to the appellate re-examination of those records was rejected. The operative effect was that the amended legal position permitted the credit and the Revenue's challenge failed. Case-Laws Service Tax Thu, 22 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2365