https://www.taxtmi.com/caselaws?id=332117 The Tribunal allowed the appeal by remanding the matter, disagreeing with the Commissioner's findings on the denial of refund claims under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal emphasized the correct allocation of credit, verification through books of accounts, and deemed minor errors in invoices should not result in the denial of substantial refunds. The appellant's arguments regarding the essential nature of services used for output services were supported by relevant judgments, leading to the Tribunal's decision to remand the case for reconsideration. en-us Thu, 18 Aug 2016 00:00:00 +0530 Fri, 09 Sep 2016 22:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332117 The Tribunal allowed the appeal by remanding the matter, disagreeing with the Commissioner's findings on the denial of refund claims under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal emphasized the correct allocation of credit, verification through books of accounts, and deemed minor errors in invoices should not result in the denial of substantial refunds. The appellant's arguments regarding the essential nature of services used for output services were supported by relevant judgments, leading to the Tribunal's decision to remand the case for reconsideration. Case-Laws Service Tax Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332117