https://www.taxtmi.com/caselaws?id=337017 The Tribunal upheld the order of the Commissioner(Appeals) granting a refund to the respondents, a 100% EOU, for service tax paid on input services. The Tribunal rejected the department's challenge, emphasizing the eligibility of EOUs for Cenvat credit on input services used in manufacturing goods for export. Relying on relevant case laws and statutory provisions, the Tribunal affirmed the legislative intent to provide relief on taxes paid on exports, supporting the respondents' entitlement to the refund. en-us Thu, 03 Nov 2016 00:00:00 +0530 Mon, 02 Jan 2017 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337017 The Tribunal upheld the order of the Commissioner(Appeals) granting a refund to the respondents, a 100% EOU, for service tax paid on input services. The Tribunal rejected the department's challenge, emphasizing the eligibility of EOUs for Cenvat credit on input services used in manufacturing goods for export. Relying on relevant case laws and statutory provisions, the Tribunal affirmed the legislative intent to provide relief on taxes paid on exports, supporting the respondents' entitlement to the refund. Case-Laws Service Tax Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337017