https://www.taxtmi.com/caselaws?id=460931 Services used in or in relation to providing output services, including event management, mandap keeper, general insurance, insurance auxiliary, and GTA services, were treated as input services under the Cenvat Credit Rules, 2004, making the denial of credit for lack of nexus unsustainable. Interest and penalty were also found unsustainable because utilisation of the disputed credit was not specifically established, and the record indicated substantial export of services not liable to service tax. The disallowance of credit relating to catering service remained undisturbed because that challenge was not pressed. en-us Thu, 30 May 2019 00:00:00 +0530 Mon, 03 Mar 2025 18:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460931 Services used in or in relation to providing output services, including event management, mandap keeper, general insurance, insurance auxiliary, and GTA services, were treated as input services under the Cenvat Credit Rules, 2004, making the denial of credit for lack of nexus unsustainable. Interest and penalty were also found unsustainable because utilisation of the disputed credit was not specifically established, and the record indicated substantial export of services not liable to service tax. The disallowance of credit relating to catering service remained undisturbed because that challenge was not pressed. Case-Laws Service Tax Thu, 30 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460931