https://www.taxtmi.com/caselaws?id=438218 Revenue's denial of CENVAT credit failed because it did not establish absence of nexus between the disputed services and the taxable output market research service. The Tribunal accepted that hall hire and hotel accommodation used for market research activities were input services used in providing the output service, and therefore qualified for credit. The disallowance was set aside, and the assessee was entitled to CENVAT credit. en-us Wed, 08 Feb 2023 00:00:00 +0530 Fri, 26 May 2023 08:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438218 Revenue's denial of CENVAT credit failed because it did not establish absence of nexus between the disputed services and the taxable output market research service. The Tribunal accepted that hall hire and hotel accommodation used for market research activities were input services used in providing the output service, and therefore qualified for credit. The disallowance was set aside, and the assessee was entitled to CENVAT credit. Case-Laws Service Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438218