https://www.taxtmi.com/caselaws?id=356790 The Tribunal allowed the appeal by remanding the matter for a fresh determination of credit eligibility on various input services disallowed by the adjudicating authority. The decision emphasized the necessity of verifying the nexus between the services and manufacturing activity, particularly concerning services billed to the Input Service Distributor (ISD). The Tribunal directed a reassessment based on specific invoices and the exclusion part of the 'input services' definition post a 2011 amendment, leaving all issues open for reconsideration. This outcome favored the appellant pending further review by the adjudicating authority. en-us Tue, 02 Jan 2018 00:00:00 +0530 Tue, 13 Mar 2018 07:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356790 The Tribunal allowed the appeal by remanding the matter for a fresh determination of credit eligibility on various input services disallowed by the adjudicating authority. The decision emphasized the necessity of verifying the nexus between the services and manufacturing activity, particularly concerning services billed to the Input Service Distributor (ISD). The Tribunal directed a reassessment based on specific invoices and the exclusion part of the 'input services' definition post a 2011 amendment, leaving all issues open for reconsideration. This outcome favored the appellant pending further review by the adjudicating authority. Case-Laws Central Excise Tue, 02 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356790