https://www.taxtmi.com/caselaws?id=351524 The Appellate Tribunal CESTAT BANGALORE allowed the appellant's refund claims under Rule 5 of CENVAT Credit Rules, 2004, after rejecting them at lower levels. The Tribunal determined that most services availed by the appellant for supplying output services qualified as input services under Rule 2(l) of the Rules, except for health and fitness services. Citing a High Court decision, the Tribunal granted CENVAT credit for the period health and fitness services were utilized in the appellant's business. The Tribunal emphasized the importance of consistent treatment of services as input services and upheld the appellant's right to claim CENVAT credit, setting aside the lower authorities' decisions. en-us Wed, 25 Oct 2017 00:00:00 +0530 Mon, 27 Nov 2017 07:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351524 The Appellate Tribunal CESTAT BANGALORE allowed the appellant's refund claims under Rule 5 of CENVAT Credit Rules, 2004, after rejecting them at lower levels. The Tribunal determined that most services availed by the appellant for supplying output services qualified as input services under Rule 2(l) of the Rules, except for health and fitness services. Citing a High Court decision, the Tribunal granted CENVAT credit for the period health and fitness services were utilized in the appellant's business. The Tribunal emphasized the importance of consistent treatment of services as input services and upheld the appellant's right to claim CENVAT credit, setting aside the lower authorities' decisions. Case-Laws Service Tax Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351524