https://www.taxtmi.com/caselaws?id=347271 The appeals by the appellants, a 100% EOU engaged in manufacturing cut and polished Granite monuments, were rejected by the Appellate Tribunal. The original authority had rejected refund claims under Rule 5 of Cenvat Credit Rules, 2004, including a claim related to "Manpower Supply" service. The lower Appellate authority partially allowed some refund claims, which were not challenged by the appellants. Subsequently, the appellants focused on the allowed portion but faced rejection on the "Manpower Supply" service claim due to their voluntary reclassification. The Tribunal upheld the decisions, emphasizing the importance of consistency and timely challenges in claim submissions during legal proceedings. en-us Thu, 19 Jan 2017 00:00:00 +0530 Fri, 01 Sep 2017 07:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347271 The appeals by the appellants, a 100% EOU engaged in manufacturing cut and polished Granite monuments, were rejected by the Appellate Tribunal. The original authority had rejected refund claims under Rule 5 of Cenvat Credit Rules, 2004, including a claim related to "Manpower Supply" service. The lower Appellate authority partially allowed some refund claims, which were not challenged by the appellants. Subsequently, the appellants focused on the allowed portion but faced rejection on the "Manpower Supply" service claim due to their voluntary reclassification. The Tribunal upheld the decisions, emphasizing the importance of consistency and timely challenges in claim submissions during legal proceedings. Case-Laws Service Tax Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347271