https://www.taxtmi.com/caselaws?id=329011 The Tribunal allowed the appellant's appeal, overturning the rejection of the refund claim for unutilized input service tax credit. The services in dispute, including Commercial Training, Courier Service, and Works Contract Service, were deemed essential for providing output services. The Tribunal held that these services qualified as input services, contrary to the authorities' interpretation, and granted the appellant the credit/refund of the service tax paid on the disputed services. The impugned order was set aside, and the appeal was allowed with consequential reliefs on 05/05/2016. en-us Thu, 05 May 2016 00:00:00 +0530 Sat, 19 Nov 2016 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329011 The Tribunal allowed the appellant's appeal, overturning the rejection of the refund claim for unutilized input service tax credit. The services in dispute, including Commercial Training, Courier Service, and Works Contract Service, were deemed essential for providing output services. The Tribunal held that these services qualified as input services, contrary to the authorities' interpretation, and granted the appellant the credit/refund of the service tax paid on the disputed services. The impugned order was set aside, and the appeal was allowed with consequential reliefs on 05/05/2016. Case-Laws Service Tax Thu, 05 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329011