https://www.taxtmi.com/caselaws?id=343562 For the period before 01.04.2011, the definition of input service under the Cenvat Credit Rules, 2004 was broad and covered services used in relation to business activities. Credit was admissible where the services were used for providing output services, and the disputed services, including business support, renting of immovable property, courier, telecommunication, supply of tangible goods, rent-a-cab, air travel, management consultancy, maintenance, security, insurance and manpower recruitment, were treated as connected with the business and essential to rendering output services. Denial of credit for alleged lack of nexus was therefore not justified, and the disallowance was set aside. en-us Mon, 10 Apr 2017 00:00:00 +0530 Sat, 27 May 2017 07:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343562 For the period before 01.04.2011, the definition of input service under the Cenvat Credit Rules, 2004 was broad and covered services used in relation to business activities. Credit was admissible where the services were used for providing output services, and the disputed services, including business support, renting of immovable property, courier, telecommunication, supply of tangible goods, rent-a-cab, air travel, management consultancy, maintenance, security, insurance and manpower recruitment, were treated as connected with the business and essential to rendering output services. Denial of credit for alleged lack of nexus was therefore not justified, and the disallowance was set aside. Case-Laws Service Tax Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343562