https://www.taxtmi.com/caselaws?id=340059 The Tribunal allowed the appeal, setting aside the impugned order regarding the wrongful availment of CENVAT credit on input services for unreimbursed expenses in providing output services. The Tribunal interpreted Rule 3(5B) of the CENVAT Credit Rules, 2004, clarifying that the rule applies to 'input' or 'capital goods' and not to input services. Consequently, the appellants were deemed eligible for the CENVAT credit, as there was no statutory requirement to reverse the credit on output services when such expenses were written off as bad debt. en-us Mon, 13 Feb 2017 00:00:00 +0530 Mon, 20 Mar 2017 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340059 The Tribunal allowed the appeal, setting aside the impugned order regarding the wrongful availment of CENVAT credit on input services for unreimbursed expenses in providing output services. The Tribunal interpreted Rule 3(5B) of the CENVAT Credit Rules, 2004, clarifying that the rule applies to 'input' or 'capital goods' and not to input services. Consequently, the appellants were deemed eligible for the CENVAT credit, as there was no statutory requirement to reverse the credit on output services when such expenses were written off as bad debt. Case-Laws Service Tax Mon, 13 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340059