https://www.taxtmi.com/highlights?id=74067 Cenvat credit - input services - quality and efficiency of the output service - nexus with output services - the definition provides for credit of both types of input services, the benefit of which is either received directly or indirectly. There is no such restriction in the definition under Rule 2(l) - the Order of the Court below is non-speaking and cryptic.- AT en-us Wed, 10 Jan 2024 10:10:17 +0530 Wed, 10 Jan 2024 10:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74067 Cenvat credit - input services - quality and efficiency of the output service - nexus with output services - the definition provides for credit of both types of input services, the benefit of which is either received directly or indirectly. There is no such restriction in the definition under Rule 2(l) - the Order of the Court below is non-speaking and cryptic.- AT Highlights Service Tax Wed, 10 Jan 2024 10:10:17 +0530 https://www.taxtmi.com/highlights?id=74067