https://www.taxtmi.com/highlights?id=70169 Input service or not - dredging service - case of Revenue is that the dredging service is not required by the Appellant for providing the output service and consequently, there was no direct nexus between the dredging service and output port services. - the dredging services have been held as input service for providing the output port services. - Credit allowed - AT en-us Wed, 07 Jun 2023 08:49:28 +0530 Wed, 07 Jun 2023 14:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70169 Input service or not - dredging service - case of Revenue is that the dredging service is not required by the Appellant for providing the output service and consequently, there was no direct nexus between the dredging service and output port services. - the dredging services have been held as input service for providing the output port services. - Credit allowed - AT Highlights Service Tax Wed, 07 Jun 2023 08:49:28 +0530 https://www.taxtmi.com/highlights?id=70169