https://www.taxtmi.com/caselaws?id=769417 Tribunal ruled in favor of automotive service station regarding service tax and cenvat credit. The key findings were: (1) reimbursement for spare parts is a sale of goods subject to VAT, not service tax; (2) service tax applies only to labor component; (3) Mandap Keeper service qualifies as input service eligible for cenvat credit when used for business operations. The department's demands were rejected, and the appellants' claims were substantially allowed. en-us Tue, 22 Apr 2025 00:00:00 +0530 Fri, 25 Apr 2025 08:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769417 Tribunal ruled in favor of automotive service station regarding service tax and cenvat credit. The key findings were: (1) reimbursement for spare parts is a sale of goods subject to VAT, not service tax; (2) service tax applies only to labor component; (3) Mandap Keeper service qualifies as input service eligible for cenvat credit when used for business operations. The department's demands were rejected, and the appellants' claims were substantially allowed. Case-Laws Service Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769417