https://www.taxtmi.com/caselaws?id=263548 The judgment resolves appeals by both the revenue and the assessee concerning service tax refund claims for services used in manufacturing products for export. It clarifies eligibility for CENVAT credit on services like catering and travel, aligning with a precedent favoring the appellant. The decision emphasizes the importance of the place of removal in determining CENVAT credit eligibility and ensures consistency with prior rulings. Ultimately, the assessee's appeals are allowed, and the revenue's appeals are rejected, settling the dispute over service tax refunds and CENVAT credit eligibility. en-us Wed, 10 Jun 2015 00:00:00 +0530 Thu, 03 Sep 2015 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263548 The judgment resolves appeals by both the revenue and the assessee concerning service tax refund claims for services used in manufacturing products for export. It clarifies eligibility for CENVAT credit on services like catering and travel, aligning with a precedent favoring the appellant. The decision emphasizes the importance of the place of removal in determining CENVAT credit eligibility and ensures consistency with prior rulings. Ultimately, the assessee's appeals are allowed, and the revenue's appeals are rejected, settling the dispute over service tax refunds and CENVAT credit eligibility. Case-Laws Service Tax Wed, 10 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263548