https://www.taxtmi.com/caselaws?id=327701 The Tribunal dismissed the duplicate appeal filed by Revenue due to duplication and ruled on the refund claim of unutilized accumulated Cenvat credit for various services provided by the appellant, engaged in 'Manpower Recruitment Agency Services.' The Commissioner (Appeals) allowed the refund emphasizing the nexus between input and output services for export purposes. However, the 'Rent-a-Cab' service was excluded from the refund eligibility under CCR, 2004. The Tribunal allowed the refund only for Transport Services, excluding Rent-a-Cab, as it was not considered an input service. en-us Tue, 17 Nov 2015 00:00:00 +0530 Tue, 17 May 2016 22:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327701 The Tribunal dismissed the duplicate appeal filed by Revenue due to duplication and ruled on the refund claim of unutilized accumulated Cenvat credit for various services provided by the appellant, engaged in 'Manpower Recruitment Agency Services.' The Commissioner (Appeals) allowed the refund emphasizing the nexus between input and output services for export purposes. However, the 'Rent-a-Cab' service was excluded from the refund eligibility under CCR, 2004. The Tribunal allowed the refund only for Transport Services, excluding Rent-a-Cab, as it was not considered an input service. Case-Laws Service Tax Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327701