https://www.taxtmi.com/caselaws?id=270369 The Tribunal allowed the appeal in favor of the appellant, a service provider and manufacturer, regarding the eligibility to claim credit for service tax paid on input services. The Tribunal determined that the appellant, as a provider of taxable service, could claim credit for input services used in providing output services, in accordance with Rule 2(l)(i) of the Cenvat Credit Rules, 2004. The denial of credit by the department based on Rule 2(l)(ii) was deemed unfounded, leading to the setting aside of the impugned orders and allowing all appeals in favor of the appellant. en-us Mon, 14 Dec 2015 00:00:00 +0530 Wed, 14 Sep 2016 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270369 The Tribunal allowed the appeal in favor of the appellant, a service provider and manufacturer, regarding the eligibility to claim credit for service tax paid on input services. The Tribunal determined that the appellant, as a provider of taxable service, could claim credit for input services used in providing output services, in accordance with Rule 2(l)(i) of the Cenvat Credit Rules, 2004. The denial of credit by the department based on Rule 2(l)(ii) was deemed unfounded, leading to the setting aside of the impugned orders and allowing all appeals in favor of the appellant. Case-Laws Service Tax Mon, 14 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270369