https://www.taxtmi.com/caselaws?id=267844 The Tribunal rejected the Revenue's appeal, upheld the appellant's cross-objections, and allowed the balance credit disallowed by the Commissioner, granting the full refund amount claimed under Notification No. 5/2006-C.E. (N.T.) and Rule 5 of Cenvat Credit Rules, 2004. The decision was based on establishing a clear nexus between input and output services for various service categories, including terrace area and parking space in rented immovable property. The Tribunal also considered the impact of an important amendment to the notification, leading to a favorable outcome for the respondents. en-us Fri, 27 Mar 2015 00:00:00 +0530 Mon, 16 Nov 2015 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267844 The Tribunal rejected the Revenue's appeal, upheld the appellant's cross-objections, and allowed the balance credit disallowed by the Commissioner, granting the full refund amount claimed under Notification No. 5/2006-C.E. (N.T.) and Rule 5 of Cenvat Credit Rules, 2004. The decision was based on establishing a clear nexus between input and output services for various service categories, including terrace area and parking space in rented immovable property. The Tribunal also considered the impact of an important amendment to the notification, leading to a favorable outcome for the respondents. Case-Laws Service Tax Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267844