https://www.taxtmi.com/caselaws?id=194396 The Tribunal upheld the Order-in-Appeal, granting the respondent the refund of Cenvat credit under Rule 5 of CCR, 2004. It emphasized the necessity of a clear connection between input services and output services, dismissing the Revenue's arguments. Additionally, the remuneration paid for Management Consultant Service was deemed eligible for Cenvat credit, with the Tribunal supporting the respondent's position. The detailed analysis underscored the importance of demonstrating the integral role of input services in business activities and the specific circumstances under which remuneration qualifies for credit. en-us Sat, 13 May 2017 00:00:00 +0530 Thu, 15 Feb 2018 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194396 The Tribunal upheld the Order-in-Appeal, granting the respondent the refund of Cenvat credit under Rule 5 of CCR, 2004. It emphasized the necessity of a clear connection between input services and output services, dismissing the Revenue's arguments. Additionally, the remuneration paid for Management Consultant Service was deemed eligible for Cenvat credit, with the Tribunal supporting the respondent's position. The detailed analysis underscored the importance of demonstrating the integral role of input services in business activities and the specific circumstances under which remuneration qualifies for credit. Case-Laws Service Tax Sat, 13 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194396