https://www.taxtmi.com/caselaws?id=330609 The Tribunal allowed the appeal for refund of unutilized CENVAT credit on input services for an appellant, a 100% EOU exporting IT services. The Commissioner's denial of refund for services like air travel, architect, banking, and others was overturned. The Tribunal held that all denied services were essential input services for the appellant's business operations, emphasizing the broad interpretation of input services under Rule 2(l) of CENVAT Credit Rules 2004. The Tribunal found the Commissioner's order unsustainable in law and set it aside, granting the appellant the refund of unutilized CENVAT credit on input services. en-us Thu, 28 Jul 2016 00:00:00 +0530 Wed, 11 Jan 2017 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330609 The Tribunal allowed the appeal for refund of unutilized CENVAT credit on input services for an appellant, a 100% EOU exporting IT services. The Commissioner's denial of refund for services like air travel, architect, banking, and others was overturned. The Tribunal held that all denied services were essential input services for the appellant's business operations, emphasizing the broad interpretation of input services under Rule 2(l) of CENVAT Credit Rules 2004. The Tribunal found the Commissioner's order unsustainable in law and set it aside, granting the appellant the refund of unutilized CENVAT credit on input services. Case-Laws Service Tax Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330609