https://www.taxtmi.com/caselaws?id=30142 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal, directing the original adjudicating authority to verify if cell phones were indeed used for attending customer calls to qualify for input tax credit. The Tribunal emphasized the necessity of establishing a nexus between input and output services for eligibility of tax credit. The penalty imposed on the appellant was set aside as the dispute pertained to legal interpretation. en-us Fri, 27 Jun 2008 00:00:00 +0530 Tue, 21 Apr 2009 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30142 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal, directing the original adjudicating authority to verify if cell phones were indeed used for attending customer calls to qualify for input tax credit. The Tribunal emphasized the necessity of establishing a nexus between input and output services for eligibility of tax credit. The penalty imposed on the appellant was set aside as the dispute pertained to legal interpretation. Case-Laws Service Tax Fri, 27 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30142