https://www.taxtmi.com/caselaws?id=255306 The Tribunal upheld the Commissioner (Appeals) decision, allowing the respondent's appeal regarding the eligibility of Cenvat credit for service tax paid under reverse charge mechanism. It was held that the services availed by the respondent for quality control activities are considered "input services" under Rule 2(l) of CCR 2004. The Tribunal rejected the Revenue's appeal, affirming the respondent's right to claim Cenvat credit on the service tax paid under reverse charge. The cross-objection filed by the respondent was also disposed of. en-us Fri, 09 Jan 2015 00:00:00 +0530 Sat, 12 Sep 2015 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255306 The Tribunal upheld the Commissioner (Appeals) decision, allowing the respondent's appeal regarding the eligibility of Cenvat credit for service tax paid under reverse charge mechanism. It was held that the services availed by the respondent for quality control activities are considered "input services" under Rule 2(l) of CCR 2004. The Tribunal rejected the Revenue's appeal, affirming the respondent's right to claim Cenvat credit on the service tax paid under reverse charge. The cross-objection filed by the respondent was also disposed of. Case-Laws Service Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255306