https://www.taxtmi.com/caselaws?id=387103 Cenvat credit was held admissible for input services used in the course of business and in relation to authorised service activity, including services such as repair, maintenance, courier, mobile phone, consultancy and allied support, where the nexus was established or earlier rulings applied. The value of spare parts separately invoiced and subjected to VAT could not be included in the taxable service value, as their sale remained a sale of goods. Reimbursements received under warranty claims were not liable to service tax on the facts recorded. Commission received from banks was also not taxable under the demand raised because the activity was limited to loan-documentation assistance and the levy was invoked under a different category. Interest and penalty fell with the substantive demands. en-us Tue, 07 May 2019 00:00:00 +0530 Thu, 17 Oct 2019 10:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387103 Cenvat credit was held admissible for input services used in the course of business and in relation to authorised service activity, including services such as repair, maintenance, courier, mobile phone, consultancy and allied support, where the nexus was established or earlier rulings applied. The value of spare parts separately invoiced and subjected to VAT could not be included in the taxable service value, as their sale remained a sale of goods. Reimbursements received under warranty claims were not liable to service tax on the facts recorded. Commission received from banks was also not taxable under the demand raised because the activity was limited to loan-documentation assistance and the levy was invoked under a different category. Interest and penalty fell with the substantive demands. Case-Laws Service Tax Tue, 07 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387103