https://www.taxtmi.com/caselaws?id=336936 The Tribunal upheld the Commissioner (Appeals) order allowing the refund of unutilized accumulated cenvat credit of input services. It was found that the services in question were used in manufacturing finished goods and day-to-day business activities, qualifying as 'input services.' The Tribunal dismissed the Revenue's appeals, stating that the original authority properly verified the records and the services availed did meet the criteria for input services. The decision was pronounced in Open Court on 17/11/2016. en-us Thu, 17 Nov 2016 00:00:00 +0530 Sun, 01 Jan 2017 13:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336936 The Tribunal upheld the Commissioner (Appeals) order allowing the refund of unutilized accumulated cenvat credit of input services. It was found that the services in question were used in manufacturing finished goods and day-to-day business activities, qualifying as 'input services.' The Tribunal dismissed the Revenue's appeals, stating that the original authority properly verified the records and the services availed did meet the criteria for input services. The decision was pronounced in Open Court on 17/11/2016. Case-Laws Central Excise Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336936