https://www.taxtmi.com/caselaws?id=450294 The HC dismissed the revenue's appeal regarding Cenvat credit claims for various input services including air travel, catering, courier, hotel, and construction services. The court relied on precedents establishing that service tax paid on civil work and lease rentals is admissible when the leased land is used for manufacturing, even indirectly. The HC noted that 2011 amendments to Rule 2(l) excluding certain services from input service definition were not retrospective and confirmed that factory premises setup for output services falls within input service definition. The court found no substantial question of law and upheld the taxpayer's entitlement to Cenvat credit benefits. en-us Thu, 01 Feb 2024 00:00:00 +0530 Sat, 02 Mar 2024 06:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450294 The HC dismissed the revenue's appeal regarding Cenvat credit claims for various input services including air travel, catering, courier, hotel, and construction services. The court relied on precedents establishing that service tax paid on civil work and lease rentals is admissible when the leased land is used for manufacturing, even indirectly. The HC noted that 2011 amendments to Rule 2(l) excluding certain services from input service definition were not retrospective and confirmed that factory premises setup for output services falls within input service definition. The court found no substantial question of law and upheld the taxpayer's entitlement to Cenvat credit benefits. Case-Laws Service Tax Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450294