https://www.taxtmi.com/caselaws?id=193459 The Tribunal ruled in favor of the appellant, a 100% EOU engaged in exporting processed gherkins, allowing their appeal against the denial of CENVAT credit under Rule 5 of the CENVAT Credit Rules by the Commissioner (Appeals). The Tribunal held that services such as consultancy, maintenance, repair, labor contract, and clearing services qualified as input services under Rule 2(l) of the CENVAT Credit Rules 2004, emphasizing a broad interpretation of activities related to business based on legal precedents. The appellant was granted the refund of CENVAT credit, with consequential relief if any. en-us Mon, 20 Jun 2016 00:00:00 +0530 Mon, 31 Jul 2017 08:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193459 The Tribunal ruled in favor of the appellant, a 100% EOU engaged in exporting processed gherkins, allowing their appeal against the denial of CENVAT credit under Rule 5 of the CENVAT Credit Rules by the Commissioner (Appeals). The Tribunal held that services such as consultancy, maintenance, repair, labor contract, and clearing services qualified as input services under Rule 2(l) of the CENVAT Credit Rules 2004, emphasizing a broad interpretation of activities related to business based on legal precedents. The appellant was granted the refund of CENVAT credit, with consequential relief if any. Case-Laws Service Tax Mon, 20 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193459