https://www.taxtmi.com/caselaws?id=247614 The Tribunal upheld the Commissioner (Appeals) decision, rejecting all appeals by the Revenue regarding the refund claim of cenvat credit on input services for a 100% EOU engaged in software manufacturing. The Tribunal found that the input services, such as rent-a-cab, security, courier, business support, telephone, and housekeeping services, were indeed utilized for providing output services, as detailed by the Commissioner (Appeals). The Revenue failed to demonstrate that these services were not related to output services, leading to the dismissal of their appeals. en-us Fri, 06 Sep 2013 00:00:00 +0530 Fri, 16 May 2014 21:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247614 The Tribunal upheld the Commissioner (Appeals) decision, rejecting all appeals by the Revenue regarding the refund claim of cenvat credit on input services for a 100% EOU engaged in software manufacturing. The Tribunal found that the input services, such as rent-a-cab, security, courier, business support, telephone, and housekeeping services, were indeed utilized for providing output services, as detailed by the Commissioner (Appeals). The Revenue failed to demonstrate that these services were not related to output services, leading to the dismissal of their appeals. Case-Laws Service Tax Fri, 06 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247614