https://www.taxtmi.com/caselaws?id=182697 The Tribunal upheld the Commissioner's decision, allowing input service credit on service tax paid for factory rent. It emphasized the direct relation of the factory to manufacturing activity, citing relevant case law and criticizing Revenue for disregarding this connection. The Tribunal concluded that the rent for the factory premises was integral to the manufacturing process, in line with established principles, and dismissed Revenue's appeal. en-us Tue, 24 Feb 2015 00:00:00 +0530 Tue, 17 May 2016 23:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182697 The Tribunal upheld the Commissioner's decision, allowing input service credit on service tax paid for factory rent. It emphasized the direct relation of the factory to manufacturing activity, citing relevant case law and criticizing Revenue for disregarding this connection. The Tribunal concluded that the rent for the factory premises was integral to the manufacturing process, in line with established principles, and dismissed Revenue's appeal. Case-Laws Service Tax Tue, 24 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182697