https://www.taxtmi.com/caselaws?id=379858 The Tribunal allowed the appeals, setting aside the disallowance of credit on input services, emphasizing the broad interpretation of "input service" during the relevant period. The decision highlighted the importance of establishing a nexus between the services availed and the business activities for determining credit eligibility. The Master Circular supported the eligibility of credit for services availed before 01.04.2011, leading to a favorable outcome for the appellants with consequential reliefs granted as per the law. en-us Mon, 06 May 2019 00:00:00 +0530 Thu, 09 May 2019 06:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379858 The Tribunal allowed the appeals, setting aside the disallowance of credit on input services, emphasizing the broad interpretation of "input service" during the relevant period. The decision highlighted the importance of establishing a nexus between the services availed and the business activities for determining credit eligibility. The Master Circular supported the eligibility of credit for services availed before 01.04.2011, leading to a favorable outcome for the appellants with consequential reliefs granted as per the law. Case-Laws Central Excise Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379858