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2016 (9) TMI 677 - AT - Central ExciseCenvat credit - input services - Clean Development Mechanism Service in relation to Carbon Credit Management Services - Held that:- the service tax paid for providing Consultancy Services in relation to greenhouse gas emission reduction and carbon credit management service as per guidelines under the Koyoto Protocol falls under the definition of input service and the appellants are entitled to Cenvat credit and the impugned order denying the Cenvat credit on the said services on account of lack of nexus is wrong and not sustainable in law. - Decided in favor of assessee.
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