𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗢𝗿𝗱𝗲𝗿: 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗼𝗻 𝗜𝗻𝗽𝘂𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗔𝗹𝗹𝗼𝘄𝗲𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Input services related to business activities, whether pre- or post-manufacture, are eligible for Cenvat Credit under the expansive definition of "input service." Appeal allowed.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s ETA Travel Agency Pvt. Ltd. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝗶𝗲𝘀: Engaged in Air Travel Agent Services (ATAS) and Business Auxiliary Services (BAS). 𝗜𝘀𝘀𝘂𝗲: Denial of Cenvat Credit on input services was contested; appellant faced allegations of improper claims and service tax short payments.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal, citing CCE, Nagpur v. Ultratech Cement Ltd., held that “input services” include all activities integrally connected to business, not limited to direct manufacturing. Services used pre- or post-manufacture are eligible for credit, with no legislative intent to restrict the definition. Denial of credit was deemed unwarranted.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s ETA Travel Agency Pvt Ltd Vs The Commissioner of Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 20 February 2023 📜 This order reinforces that Cenvat Credit eligibility extends to all services integral to business operations, ensuring businesses can offset tax liabilities comprehensively under the Cenvat Credit Rules, 2004.