https://www.taxtmi.com/caselaws?id=341976 The Tribunal overturned the department's disallowance of credit for Input Service Distribution (ISD) invoices mentioning the Research and Development (R&D) unit as ineligible for credit. It was found that the R&D building was used for administrative purposes only, not for R&D activities. The Tribunal concluded that the denial of credit was baseless as no R&D activities were conducted in the building, and administrative works were connected to output services. The appellant's appeal was allowed, and the impugned order was set aside with consequential reliefs. en-us Thu, 09 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341976 The Tribunal overturned the department's disallowance of credit for Input Service Distribution (ISD) invoices mentioning the Research and Development (R&D) unit as ineligible for credit. It was found that the R&D building was used for administrative purposes only, not for R&D activities. The Tribunal concluded that the denial of credit was baseless as no R&D activities were conducted in the building, and administrative works were connected to output services. The appellant's appeal was allowed, and the impugned order was set aside with consequential reliefs. Case-Laws Service Tax Thu, 09 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341976