https://www.taxtmi.com/caselaws?id=194586 The judgment addressed disputes regarding the disallowance of service tax on Co-ordination Fee and Management Fee. The court emphasized establishing a clear nexus between input and output services for Cenvat credit eligibility. It directed the Adjudicating authority to verify the relevancy of input services, genuineness of invoices, and usage for output services or manufacturing. The decision highlighted that tax submission alone does not justify credit disallowance, requiring the Revenue to substantiate claims. The appellant is entitled to a fair hearing, ensuring due process in decision-making. en-us Tue, 08 Sep 2015 00:00:00 +0530 Fri, 15 Sep 2017 10:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194586 The judgment addressed disputes regarding the disallowance of service tax on Co-ordination Fee and Management Fee. The court emphasized establishing a clear nexus between input and output services for Cenvat credit eligibility. It directed the Adjudicating authority to verify the relevancy of input services, genuineness of invoices, and usage for output services or manufacturing. The decision highlighted that tax submission alone does not justify credit disallowance, requiring the Revenue to substantiate claims. The appellant is entitled to a fair hearing, ensuring due process in decision-making. Case-Laws Central Excise Tue, 08 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194586