https://www.taxtmi.com/caselaws?id=341529 The Tribunal upheld the respondent's eligibility for availing Cenvat credit on mining and excavation services, dismissing the Revenue's appeal. It emphasized that denial of input service credit cannot be based on a different classification of services by the service provider. The Tribunal also rejected the Revenue's argument on the classification of services for Service Tax, stating that retroactive alteration without evidence is invalid. It concluded that denial of input service credit must be supported by valid grounds and relevant facts, dismissing the appeal for lacking legal merit. en-us Fri, 21 Oct 2016 00:00:00 +0530 Tue, 11 Apr 2017 07:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341529 The Tribunal upheld the respondent's eligibility for availing Cenvat credit on mining and excavation services, dismissing the Revenue's appeal. It emphasized that denial of input service credit cannot be based on a different classification of services by the service provider. The Tribunal also rejected the Revenue's argument on the classification of services for Service Tax, stating that retroactive alteration without evidence is invalid. It concluded that denial of input service credit must be supported by valid grounds and relevant facts, dismissing the appeal for lacking legal merit. Case-Laws Service Tax Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341529