https://www.taxtmi.com/caselaws?id=405302 Cenvat credit was held admissible on dredging services and marine consultancy services used to ensure smooth navigation of vessels at a private jetty. The Tribunal treated the service recipient's payment of consideration and business use as decisive, and held that the location of supply was immaterial once receipt of service, payment by the assessee, and business nexus were established. It followed its earlier view that dredging-related services used in business operations at a jetty qualify as input services. Credit could not be denied merely because the services were rendered outside the factory or at a jetty not owned by the assessee. en-us Mon, 15 Mar 2021 00:00:00 +0530 Wed, 17 Mar 2021 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405302 Cenvat credit was held admissible on dredging services and marine consultancy services used to ensure smooth navigation of vessels at a private jetty. The Tribunal treated the service recipient's payment of consideration and business use as decisive, and held that the location of supply was immaterial once receipt of service, payment by the assessee, and business nexus were established. It followed its earlier view that dredging-related services used in business operations at a jetty qualify as input services. Credit could not be denied merely because the services were rendered outside the factory or at a jetty not owned by the assessee. Case-Laws Service Tax Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405302