CENVAT Credit Case: Network Services Recognized as Integral for Output Service, Establishing Essential Nexus for Service Tax.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - Network services - Nexus with output service provided - The network services availed by the appellant to make its own mail/server functional having its integral connection to generate the output service is a tool for such output service. - AT....