CESTAT Final Order: Meenu Builders and Nahar Singh - Input Service Credit Eligibility

This article analyzes the CESTAT's final order in the consolidated cases of Meenu Builders and Nahar Singh, which dealt with the eligibility of input service credit in the context of construction activities. The tribunal examined whether services received by builders qualify as input services under the erstwhile service tax regime. The judgment discusses the nexus requirement between input services and output services, and the extent to which common overhead services can be credited. This ruling has significant implications for ongoing litigations and provides guidance on credit utilization in the construction sector.