https://www.taxtmi.com/caselaws?id=786522 Cenvat credit is available where input services are ordered, invoiced and paid by the registered head office and are received and used for providing taxable output services, so credit may be claimed even if the services are consumed at different locations; cargo and courier services used to effect sale of scrap that is integral to maintenance and repair contracts qualify as input services and attract credit; where a hire transaction has been treated as a deemed sale and VAT discharged, no additional service tax is leviable on that transaction, and related demands are unsustainable. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786522 Cenvat credit is available where input services are ordered, invoiced and paid by the registered head office and are received and used for providing taxable output services, so credit may be claimed even if the services are consumed at different locations; cargo and courier services used to effect sale of scrap that is integral to maintenance and repair contracts qualify as input services and attract credit; where a hire transaction has been treated as a deemed sale and VAT discharged, no additional service tax is leviable on that transaction, and related demands are unsustainable. Case-Laws Service Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786522