https://www.taxtmi.com/caselaws?id=386526 The Tribunal ruled in favor of the appellant ISD company, concluding that the demand against them for wrongly availed credit on tour operator services was unsustainable. The Tribunal emphasized the ISD's role in credit distribution and clarified that the liability for availed credit rests with the unit companies, not the ISD. The decision was based on the eligibility of tour operator services as input services when provided as incentives, distinguishing personal consumption from business purposes. The impugned order was set aside, allowing the appeal with any consequential relief. en-us Wed, 14 Aug 2019 00:00:00 +0530 Tue, 01 Oct 2019 09:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386526 The Tribunal ruled in favor of the appellant ISD company, concluding that the demand against them for wrongly availed credit on tour operator services was unsustainable. The Tribunal emphasized the ISD's role in credit distribution and clarified that the liability for availed credit rests with the unit companies, not the ISD. The decision was based on the eligibility of tour operator services as input services when provided as incentives, distinguishing personal consumption from business purposes. The impugned order was set aside, allowing the appeal with any consequential relief. Case-Laws Service Tax Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386526