https://www.taxtmi.com/caselaws?id=328072 CENVAT credit is available on input services used in providing Business Support Service where a demonstrable nexus or integral connection with the output service is shown; services such as air travel, customs house agency, legal and accounting services, insurance, catering and rent-a-cab were treated as admissible on the facts discussed, while membership fees and gardening-related expenses were not. The discussion also states that cryptic adjudication orders that do not examine actual use of services or the material controversy may require remand for fresh consideration, although clearly supported claims may be decided without remand. The operative point is that entitlement depends on service nexus and adequate factual examination. en-us Fri, 20 May 2016 00:00:00 +0530 Tue, 28 Mar 2017 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328072 CENVAT credit is available on input services used in providing Business Support Service where a demonstrable nexus or integral connection with the output service is shown; services such as air travel, customs house agency, legal and accounting services, insurance, catering and rent-a-cab were treated as admissible on the facts discussed, while membership fees and gardening-related expenses were not. The discussion also states that cryptic adjudication orders that do not examine actual use of services or the material controversy may require remand for fresh consideration, although clearly supported claims may be decided without remand. The operative point is that entitlement depends on service nexus and adequate factual examination. Case-Laws Service Tax Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328072