https://www.taxtmi.com/caselaws?id=344522 The Appellate Tribunal CESTAT BANGALORE allowed the appeal filed by a 100% EOU against the rejection of a refund claim for unutilized service tax credit on Royalty charges for Scientific and Technical Consultancy services. The Tribunal held that the service tax paid under Reverse Charge basis qualified as an input service under the Cenvat Credit Rules, emphasizing the full disclosure of credit availed by the appellant. The impugned order was set aside, and consequential relief was granted to the appellant, highlighting the importance of proper disclosure and the nexus between the service and the business for refund eligibility. en-us Tue, 28 Feb 2017 00:00:00 +0530 Tue, 07 Nov 2017 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344522 The Appellate Tribunal CESTAT BANGALORE allowed the appeal filed by a 100% EOU against the rejection of a refund claim for unutilized service tax credit on Royalty charges for Scientific and Technical Consultancy services. The Tribunal held that the service tax paid under Reverse Charge basis qualified as an input service under the Cenvat Credit Rules, emphasizing the full disclosure of credit availed by the appellant. The impugned order was set aside, and consequential relief was granted to the appellant, highlighting the importance of proper disclosure and the nexus between the service and the business for refund eligibility. Case-Laws Customs Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344522