https://www.taxtmi.com/caselaws?id=363390 The Tribunal upheld the respondent's eligibility for a refund of un-utilized credit of input services, dismissing the department's challenge on Rule 4A compliance. It affirmed that the requirement of raising invoices within 14 days is procedural, not a condition under Notification No. 5/2006. The eligibility of credit on 'rent a cab' service and outdoor catering services was also confirmed based on precedent. The appeal by the department was dismissed, and the respondent's refund claim was upheld. en-us Thu, 10 May 2018 00:00:00 +0530 Thu, 12 Jul 2018 08:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363390 The Tribunal upheld the respondent's eligibility for a refund of un-utilized credit of input services, dismissing the department's challenge on Rule 4A compliance. It affirmed that the requirement of raising invoices within 14 days is procedural, not a condition under Notification No. 5/2006. The eligibility of credit on 'rent a cab' service and outdoor catering services was also confirmed based on precedent. The appeal by the department was dismissed, and the respondent's refund claim was upheld. Case-Laws Service Tax Thu, 10 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363390