https://www.taxtmi.com/caselaws?id=368353 The Court dismissed the appeal challenging a Customs, Excise and Service Tax Appellate Tribunal order under Section 35G of the Central Excise Act, 1944. The dispute centered on the denial of Cenvat Credit to the Respondent for alleged lack of output service provision in India. The Court clarified the entity involved in service provision and emphasized compliance with Cenvat Credit Rules 2004. Relying on a precedent involving Infosys Technologies Ltd., the Court upheld the Tribunal's decision, highlighting the importance of eligibility criteria for Cenvat Credit despite distinctions between refund and demand cases. en-us Mon, 01 Oct 2018 00:00:00 +0530 Sat, 16 Nov 2019 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368353 The Court dismissed the appeal challenging a Customs, Excise and Service Tax Appellate Tribunal order under Section 35G of the Central Excise Act, 1944. The dispute centered on the denial of Cenvat Credit to the Respondent for alleged lack of output service provision in India. The Court clarified the entity involved in service provision and emphasized compliance with Cenvat Credit Rules 2004. Relying on a precedent involving Infosys Technologies Ltd., the Court upheld the Tribunal's decision, highlighting the importance of eligibility criteria for Cenvat Credit despite distinctions between refund and demand cases. Case-Laws Service Tax Mon, 01 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368353