https://www.taxtmi.com/caselaws?id=331513 CENVAT credit on outdoor catering, rent-a-cab, hotel booking and car maintenance services was admissible as input service under Rule 2(l) of the CENVAT Credit Rules, 2004 because the services had a sufficient nexus with business activity. The reasoning followed settled precedent, including prior orders in the assessee's own case, treating such business-linked services as within the input service definition. On that basis, denial of credit was unsustainable and the credit was allowed in favour of the assessee, with the impugned order set aside and consequential relief granted. en-us Tue, 23 Aug 2016 00:00:00 +0530 Tue, 23 Aug 2016 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331513 CENVAT credit on outdoor catering, rent-a-cab, hotel booking and car maintenance services was admissible as input service under Rule 2(l) of the CENVAT Credit Rules, 2004 because the services had a sufficient nexus with business activity. The reasoning followed settled precedent, including prior orders in the assessee's own case, treating such business-linked services as within the input service definition. On that basis, denial of credit was unsustainable and the credit was allowed in favour of the assessee, with the impugned order set aside and consequential relief granted. Case-Laws Service Tax Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331513