https://www.taxtmi.com/caselaws?id=338787 The Tribunal upheld the Commissioner (Appeals) order allowing the respondent credit on input services related to manufacturing activities, including insurance, repairs, turbine servicing, legal services, and certification charges. Despite the Department's argument on common inputs and coal import services, the Tribunal found these services eligible based on previous court decisions and the Show Cause Notice's focus on qualification as input services. The appeal was dismissed, affirming the Commissioner (Appeals) decision granting the respondent full credit on the disputed input services. en-us Tue, 03 Jan 2017 00:00:00 +0530 Sat, 11 Feb 2017 10:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338787 The Tribunal upheld the Commissioner (Appeals) order allowing the respondent credit on input services related to manufacturing activities, including insurance, repairs, turbine servicing, legal services, and certification charges. Despite the Department's argument on common inputs and coal import services, the Tribunal found these services eligible based on previous court decisions and the Show Cause Notice's focus on qualification as input services. The appeal was dismissed, affirming the Commissioner (Appeals) decision granting the respondent full credit on the disputed input services. Case-Laws Service Tax Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338787