https://www.taxtmi.com/caselaws?id=338561 The Appellate Tribunal CESTAT ALLAHABAD dismissed the Revenue's appeal challenging the allowance of Cenvat Credit on payments to a Foreign Company for employee-related expenses. The Tribunal upheld the interpretation that the payments constituted input services, emphasizing the need for alignment between grounds of appeal and show-cause notices. It clarified the relationship between liability under Section 66A of the Finance Act, 1994, and charging provisions under Section 66. The decision reinforced the importance of thorough legal analysis in interpreting input services under the Cenvat Credit Rules. en-us Thu, 29 Dec 2016 00:00:00 +0530 Tue, 05 Sep 2017 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338561 The Appellate Tribunal CESTAT ALLAHABAD dismissed the Revenue's appeal challenging the allowance of Cenvat Credit on payments to a Foreign Company for employee-related expenses. The Tribunal upheld the interpretation that the payments constituted input services, emphasizing the need for alignment between grounds of appeal and show-cause notices. It clarified the relationship between liability under Section 66A of the Finance Act, 1994, and charging provisions under Section 66. The decision reinforced the importance of thorough legal analysis in interpreting input services under the Cenvat Credit Rules. Case-Laws Service Tax Thu, 29 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338561