https://www.taxtmi.com/caselaws?id=750787 For the period before 01.04.2011, erection and commissioning services used to make exported machinery operational at the buyer's premises fell within the wide definition of input service under the Cenvat Credit Rules, 2004. Because the services were outsourced in connection with the sale and use of the machinery, and their cost formed part of the machinery's overall cost, they had a direct nexus with the assessee's business. Credit of service tax paid on those services was therefore admissible, and denial of input service credit was unsustainable. en-us Wed, 27 Mar 2024 00:00:00 +0530 Sat, 30 Mar 2024 19:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750787 For the period before 01.04.2011, erection and commissioning services used to make exported machinery operational at the buyer's premises fell within the wide definition of input service under the Cenvat Credit Rules, 2004. Because the services were outsourced in connection with the sale and use of the machinery, and their cost formed part of the machinery's overall cost, they had a direct nexus with the assessee's business. Credit of service tax paid on those services was therefore admissible, and denial of input service credit was unsustainable. Case-Laws Service Tax Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750787