https://www.taxtmi.com/caselaws?id=278182 Input service credit is not denied merely because cleaning and telephone services were used at branch offices rather than within the factory premises. The definition of input service does not require availing the service only inside the factory, and the place of use is not decisive by itself. On that basis, credit on cleaning services and telephone services was held admissible, and the Department's challenge failed. en-us Tue, 25 Oct 2016 00:00:00 +0530 Thu, 17 Jan 2019 06:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278182 Input service credit is not denied merely because cleaning and telephone services were used at branch offices rather than within the factory premises. The definition of input service does not require availing the service only inside the factory, and the place of use is not decisive by itself. On that basis, credit on cleaning services and telephone services was held admissible, and the Department's challenge failed. Case-Laws Service Tax Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278182