https://www.taxtmi.com/caselaws?id=361840 The Tribunal allowed the appeals, finding the rejection of the refund claim by the Commissioner(Appeals) unsustainable. The Tribunal held that the services qualified as input services, except for Works Contract Services, which were also deemed admissible. Non-submission of supporting documents did not warrant rejection. The computation of refund based on total Cenvat credit availed was upheld. Payments for services, not goods, were deemed eligible for credit. Refusal of refund on consultancy charges for unregistered premises was overturned. Interest on delayed refund sanctioning was left to the adjudicating authority. en-us Thu, 07 Jun 2018 00:00:00 +0530 Fri, 29 Jun 2018 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361840 The Tribunal allowed the appeals, finding the rejection of the refund claim by the Commissioner(Appeals) unsustainable. The Tribunal held that the services qualified as input services, except for Works Contract Services, which were also deemed admissible. Non-submission of supporting documents did not warrant rejection. The computation of refund based on total Cenvat credit availed was upheld. Payments for services, not goods, were deemed eligible for credit. Refusal of refund on consultancy charges for unregistered premises was overturned. Interest on delayed refund sanctioning was left to the adjudicating authority. Case-Laws Service Tax Thu, 07 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361840