https://www.taxtmi.com/caselaws?id=187691 The Tribunal allowed the appeal, clarifying that air travel services qualify as input services for CENVAT Credit in manufacturing activities. It stressed the need to establish a direct link between the service and business activities to claim credit. The decision underscores a broad interpretation of input services, extending to activities related to business beyond listed examples. Analyzing prior case law and the appellant's specific circumstances, the Tribunal determined the admissibility of credit, providing significant guidance on interpreting and applying CENVAT Credit Rules in cases involving disputed service tax credits, especially concerning air travel services in manufacturing operations. en-us Fri, 22 Jan 2016 00:00:00 +0530 Thu, 03 Nov 2016 08:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187691 The Tribunal allowed the appeal, clarifying that air travel services qualify as input services for CENVAT Credit in manufacturing activities. It stressed the need to establish a direct link between the service and business activities to claim credit. The decision underscores a broad interpretation of input services, extending to activities related to business beyond listed examples. Analyzing prior case law and the appellant's specific circumstances, the Tribunal determined the admissibility of credit, providing significant guidance on interpreting and applying CENVAT Credit Rules in cases involving disputed service tax credits, especially concerning air travel services in manufacturing operations. Case-Laws Central Excise Fri, 22 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187691