https://www.taxtmi.com/caselaws?id=325020 The Tribunal upheld the Order-in-Appeal granting a refund claim for service tax credit on input services used for providing Information Technology Services. It determined that registration is not mandatory for availing CENVAT credit and that disputed services qualified as input services for the refund. The Tribunal emphasized that if an input service is used for exporting output services, the refund of input service credit should be allowed. The appeal filed by Revenue was rejected, and the impugned order was upheld. en-us Thu, 04 Feb 2016 00:00:00 +0530 Wed, 28 Sep 2016 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325020 The Tribunal upheld the Order-in-Appeal granting a refund claim for service tax credit on input services used for providing Information Technology Services. It determined that registration is not mandatory for availing CENVAT credit and that disputed services qualified as input services for the refund. The Tribunal emphasized that if an input service is used for exporting output services, the refund of input service credit should be allowed. The appeal filed by Revenue was rejected, and the impugned order was upheld. Case-Laws Service Tax Thu, 04 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325020