https://www.taxtmi.com/caselaws?id=352446 The Tribunal allowed both appeals, setting aside the Commissioner (A)'s decision. The Tribunal emphasized the nexus between input services and exported services, ruling that building maintenance expenses qualified as eligible input services under the CENVAT Credit Rules. Despite the amended definition of 'input service,' no correlation between input and output services was necessary. The decision provided a detailed legal analysis, citing precedents to support the appellant's position and clarifying the requirements post-amendment. Ultimately, the judgment favored the appellant based on established legal principles and precedents. en-us Fri, 27 Oct 2017 00:00:00 +0530 Fri, 15 Dec 2017 08:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352446 The Tribunal allowed both appeals, setting aside the Commissioner (A)'s decision. The Tribunal emphasized the nexus between input services and exported services, ruling that building maintenance expenses qualified as eligible input services under the CENVAT Credit Rules. Despite the amended definition of 'input service,' no correlation between input and output services was necessary. The decision provided a detailed legal analysis, citing precedents to support the appellant's position and clarifying the requirements post-amendment. Ultimately, the judgment favored the appellant based on established legal principles and precedents. Case-Laws Service Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352446