https://www.taxtmi.com/caselaws?id=312228 The court partially allowed the appeals concerning the admissibility of CENVAT Credit on Service Tax for toilet maintenance. It ruled that CENVAT Credit for Service Tax paid on services in the port user building was admissible, as these services contributed to providing output services. However, credit related to the residential area was withdrawn. The decision emphasized that the eligibility for CENVAT Credit should be based on the actual use of services in providing output services, rather than the territorial location of the building. en-us Mon, 20 Feb 2023 00:00:00 +0530 Wed, 07 Feb 2024 17:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312228 The court partially allowed the appeals concerning the admissibility of CENVAT Credit on Service Tax for toilet maintenance. It ruled that CENVAT Credit for Service Tax paid on services in the port user building was admissible, as these services contributed to providing output services. However, credit related to the residential area was withdrawn. The decision emphasized that the eligibility for CENVAT Credit should be based on the actual use of services in providing output services, rather than the territorial location of the building. Case-Laws Service Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312228