https://www.taxtmi.com/caselaws?id=337064 The Tribunal allowed the appellant's appeal, setting aside the Commissioner's decision to deny credit for certain input services related to manufacturing activities. The Tribunal held that all disputed services were eligible for credit under the CENVAT Credit Rules, 2004. The appellant successfully argued that the denied services had a direct or indirect connection to their business operations. Consequently, the appellant was granted the refund of unutilized service tax credit under Rule 5 of the CENVAT Credit Rules, 2004 for various input services. en-us Tue, 15 Nov 2016 00:00:00 +0530 Tue, 03 Jan 2017 10:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337064 The Tribunal allowed the appellant's appeal, setting aside the Commissioner's decision to deny credit for certain input services related to manufacturing activities. The Tribunal held that all disputed services were eligible for credit under the CENVAT Credit Rules, 2004. The appellant successfully argued that the denied services had a direct or indirect connection to their business operations. Consequently, the appellant was granted the refund of unutilized service tax credit under Rule 5 of the CENVAT Credit Rules, 2004 for various input services. Case-Laws Central Excise Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337064