https://www.taxtmi.com/caselaws?id=32639 The Tribunal set aside the Commissioner's order denying service tax credit to a multinational company for input services used in output services in India. The Tribunal ruled that both input and output services were rendered and utilized in India, with service tax paid for the output services, invalidating the Commissioner's reasoning. The judgment emphasized that the denial of credit was unjustified, highlighting the location of service delivery and usage as crucial factors for service tax credit eligibility. The appeal was allowed, providing consequential relief to the appellant. en-us Thu, 27 Nov 2008 00:00:00 +0530 Sat, 05 Sep 2009 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32639 The Tribunal set aside the Commissioner's order denying service tax credit to a multinational company for input services used in output services in India. The Tribunal ruled that both input and output services were rendered and utilized in India, with service tax paid for the output services, invalidating the Commissioner's reasoning. The judgment emphasized that the denial of credit was unjustified, highlighting the location of service delivery and usage as crucial factors for service tax credit eligibility. The appeal was allowed, providing consequential relief to the appellant. Case-Laws Service Tax Thu, 27 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32639