https://www.taxtmi.com/caselaws?id=781306 CESTAT CHENNAI - AT held that CENVAT credit on capital goods and related inputs should not be denied solely for procedural inadequacies; input service credit for manpower recruitment/supply and for repair and maintenance is allowable where established by documentary evidence and precedent. Service tax paid on commission to post offices for bill collection was accepted as input service. However, credit for repair and maintenance of vehicles used solely to transport staff was disallowed. The appeal was allowed in part. en-us Wed, 12 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781306 CESTAT CHENNAI - AT held that CENVAT credit on capital goods and related inputs should not be denied solely for procedural inadequacies; input service credit for manpower recruitment/supply and for repair and maintenance is allowable where established by documentary evidence and precedent. Service tax paid on commission to post offices for bill collection was accepted as input service. However, credit for repair and maintenance of vehicles used solely to transport staff was disallowed. The appeal was allowed in part. Case-Laws Service Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781306