https://www.taxtmi.com/caselaws?id=341311 The Tribunal found that the credit on input services for setting up a Research Laboratory premises was wrongly disallowed. The appellant had availed services before April 2011 when the definition of input services covered such activities. The denial of credit contradicted the definition of input services, especially when the premises were used for providing the output service. Therefore, the impugned order disallowing credit was set aside, and the appeal was allowed with any consequential reliefs. en-us Thu, 23 Feb 2017 00:00:00 +0530 Tue, 07 Nov 2017 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341311 The Tribunal found that the credit on input services for setting up a Research Laboratory premises was wrongly disallowed. The appellant had availed services before April 2011 when the definition of input services covered such activities. The denial of credit contradicted the definition of input services, especially when the premises were used for providing the output service. Therefore, the impugned order disallowing credit was set aside, and the appeal was allowed with any consequential reliefs. Case-Laws Service Tax Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341311