https://www.taxtmi.com/caselaws?id=352572 Cenvat credit on Service Tax paid for interconnectivity usage services was held admissible because interconnectivity is a basic and necessary element of telecom service provision. The absence of a direct one-to-one linkage between the input and output interconnectivity services did not justify denial of credit where both formed part of the same overall telecom operation. Separate Service Tax registrations were treated as administrative only and did not change the substantive use of the input service. The denial of Cenvat credit was held unsustainable, and the assessee's claim was accepted. en-us Wed, 13 Dec 2017 00:00:00 +0530 Mon, 22 Jan 2018 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352572 Cenvat credit on Service Tax paid for interconnectivity usage services was held admissible because interconnectivity is a basic and necessary element of telecom service provision. The absence of a direct one-to-one linkage between the input and output interconnectivity services did not justify denial of credit where both formed part of the same overall telecom operation. Separate Service Tax registrations were treated as administrative only and did not change the substantive use of the input service. The denial of Cenvat credit was held unsustainable, and the assessee's claim was accepted. Case-Laws Service Tax Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352572