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Services having indirect nexus with business are Input services
Case Law Details
- Case Name
- Sudarshan Chemical Industries Ltd. Vs CCE Appeals (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Inputs services also include services having some sort of indirect nexus with the assessee’s business activities
Brief of the case:
The CESTAT Mumbai in the case of Sudarshan Chemical Industries Ltd. vs. CCE (A) held that input services not only cover services of falling in the substantial part of Rule 2(l) of the Cenvat Credit Rules, 2004 but also cover services which are covered under the inclusive part as the same having some sort of nexus with the business activity of the assesses.
Facts of the case:
The assesses is engaged in the manufacture of organic and inorganic pigments/chemical...
Author Info
Thank you for valuable information. I have one doubt i.e Service Tax paid for Rent of motor vehicle specifically excluded from Input Service, But in this judgement input on Rent of cab is allowed. please clear my doubt.