https://www.taxtmi.com/caselaws?id=799354 Installation of computer systems was outside Erection, Commissioning and Installation Services before the statutory inclusion of electrical and electronic devices on 16 June 2005. Recipient liability for maintenance or repair services received from abroad arose only when section 66A took effect on 18 April 2006; the Service Tax Rules could not independently create earlier reverse-charge liability. Cenvat credit could not be rejected on unnotified grounds, and a restrictive nexus test did not displace credit for services forming part of business and taxable-output activity. Financial records alone, without positive material of suppression or wilful misstatement, did not support extended limitation. en-us Mon, 17 Aug 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799354 Installation of computer systems was outside Erection, Commissioning and Installation Services before the statutory inclusion of electrical and electronic devices on 16 June 2005. Recipient liability for maintenance or repair services received from abroad arose only when section 66A took effect on 18 April 2006; the Service Tax Rules could not independently create earlier reverse-charge liability. Cenvat credit could not be rejected on unnotified grounds, and a restrictive nexus test did not displace credit for services forming part of business and taxable-output activity. Financial records alone, without positive material of suppression or wilful misstatement, did not support extended limitation. Case-Laws Service Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799354