https://www.taxtmi.com/caselaws?id=330181 The Tribunal upheld the decision to deny input service credit for membership fees paid to a sports club by a Chartered Accountant service provider. The fees were for a lifetime membership at a club not directly related to the appellant's business activities, leading to the rejection of the claim. The judgment highlighted the necessity of establishing a clear link between input services claimed and the business activities for which credit is sought. en-us Fri, 20 Nov 2015 00:00:00 +0530 Tue, 04 Oct 2016 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330181 The Tribunal upheld the decision to deny input service credit for membership fees paid to a sports club by a Chartered Accountant service provider. The fees were for a lifetime membership at a club not directly related to the appellant's business activities, leading to the rejection of the claim. The judgment highlighted the necessity of establishing a clear link between input services claimed and the business activities for which credit is sought. Case-Laws Service Tax Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330181