https://www.taxtmi.com/caselaws?id=326663 The Tribunal dismissed the department's appeal regarding the eligibility of cenvat credit on service tax payment for Clearing & Forwarding Services received from abroad. It was determined that the foreign C&F agent's service was integral to the Respondent's business, qualifying as an input service. The Commissioner (Appeals) correctly interpreted the term "business" broadly, encompassing related activities. The department's inconsistent stance on tax payment and credit utilization weakened their argument, leading to the Tribunal's decision in favor of the Respondent. en-us Tue, 19 Apr 2016 00:00:00 +0530 Tue, 10 Jan 2017 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326663 The Tribunal dismissed the department's appeal regarding the eligibility of cenvat credit on service tax payment for Clearing & Forwarding Services received from abroad. It was determined that the foreign C&F agent's service was integral to the Respondent's business, qualifying as an input service. The Commissioner (Appeals) correctly interpreted the term "business" broadly, encompassing related activities. The department's inconsistent stance on tax payment and credit utilization weakened their argument, leading to the Tribunal's decision in favor of the Respondent. Case-Laws Service Tax Tue, 19 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326663