https://www.taxtmi.com/caselaws?id=331335 The Tribunal ruled in favor of the appellants, allowing the appeals and setting aside the denial of Cenvat credit on service tax paid for shared expenses between group companies. The Tribunal emphasized the necessity of establishing a nexus between the services received and the business activities, ultimately determining that the services provided by the group companies were essential for the functioning of the branches and qualified as input services eligible for Cenvat credit. The decision underscored the importance of considering the nature of services provided and adhering to the eligibility criteria for claiming Cenvat credit, ensuring a just outcome in the case. en-us Tue, 16 Feb 2016 00:00:00 +0530 Sat, 19 Nov 2016 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331335 The Tribunal ruled in favor of the appellants, allowing the appeals and setting aside the denial of Cenvat credit on service tax paid for shared expenses between group companies. The Tribunal emphasized the necessity of establishing a nexus between the services received and the business activities, ultimately determining that the services provided by the group companies were essential for the functioning of the branches and qualified as input services eligible for Cenvat credit. The decision underscored the importance of considering the nature of services provided and adhering to the eligibility criteria for claiming Cenvat credit, ensuring a just outcome in the case. Case-Laws Service Tax Tue, 16 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331335