https://www.taxtmi.com/caselaws?id=788771 Input service credit was recognised for employee event celebration services and advertisement services, applying Rule 2(l) of the Cenvat Credit Rules, 2004 and the cited precedent; the denial of credit on those services was unsustainable. A composite contract involving supply of materials and installation was treated as a composite works contract, and it could not be vivisected for service tax as works contract service for the period before 1 June 2007; the demand for that pre-1 June 2007 period was unsustainable. The impugned order was set aside and the confirmed demands and related liabilities were deleted. en-us Tue, 23 Dec 2025 00:00:00 +0530 Sat, 28 Mar 2026 08:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788771 Input service credit was recognised for employee event celebration services and advertisement services, applying Rule 2(l) of the Cenvat Credit Rules, 2004 and the cited precedent; the denial of credit on those services was unsustainable. A composite contract involving supply of materials and installation was treated as a composite works contract, and it could not be vivisected for service tax as works contract service for the period before 1 June 2007; the demand for that pre-1 June 2007 period was unsustainable. The impugned order was set aside and the confirmed demands and related liabilities were deleted. Case-Laws Service Tax Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788771