https://www.taxtmi.com/caselaws?id=194278 The appeal was allowed in its entirety, with the Member (T) finding that repair and maintenance services, including co-ordination fees paid by the appellant, were essential for the appellant's business activities and qualified as "input services" under Rule 2(l) of the CCR, 2004. The denial of credit on co-ordination services was overturned, emphasizing the necessity of services having a nexus with manufacturing or business activities and not being specifically excluded. The impugned services were considered eligible for Cenvat credit, leading to the appeal's success and any consequential relief as per the law. en-us Fri, 18 Nov 2016 00:00:00 +0530 Mon, 04 Sep 2017 08:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194278 The appeal was allowed in its entirety, with the Member (T) finding that repair and maintenance services, including co-ordination fees paid by the appellant, were essential for the appellant's business activities and qualified as "input services" under Rule 2(l) of the CCR, 2004. The denial of credit on co-ordination services was overturned, emphasizing the necessity of services having a nexus with manufacturing or business activities and not being specifically excluded. The impugned services were considered eligible for Cenvat credit, leading to the appeal's success and any consequential relief as per the law. Case-Laws Service Tax Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194278