https://www.taxtmi.com/caselaws?id=405840 The demand raised against the Input Service Distributor (ISD) for allegedly wrong availment of credit on input services in the nature of tour operator service was not sustained. The ISD had only distributed the credit, and it was held that such services provided as incentives to dealers are eligible for credit. The appellate court referred to previous rulings, set aside the impugned order, and allowed the appeal with consequential relief, emphasizing that the ISD's role did not entail direct availment of credit. The decision aligned with legal precedents and favored the assessee. en-us Fri, 26 Mar 2021 00:00:00 +0530 Tue, 30 Mar 2021 09:10:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405840 The demand raised against the Input Service Distributor (ISD) for allegedly wrong availment of credit on input services in the nature of tour operator service was not sustained. The ISD had only distributed the credit, and it was held that such services provided as incentives to dealers are eligible for credit. The appellate court referred to previous rulings, set aside the impugned order, and allowed the appeal with consequential relief, emphasizing that the ISD's role did not entail direct availment of credit. The decision aligned with legal precedents and favored the assessee. Case-Laws Service Tax Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405840