https://www.taxtmi.com/caselaws?id=368799 The case involved an appeal by an Export Oriented Unit in Information Technology Services seeking refund for unutilized Cenvat credit. The Commissioner (Appeals) partially allowed credit, confirmed demand with penalties. The appeal focused on disallowed credits for Professional Charges and Rent-a-Cab Services. The Judicial Member allowed credit for Professional Charges but upheld denial of Rent-a-Cab Services credit due to lack of evidence. The matter was remanded for further verification on local sales credit reversal. The judgment stressed the importance of evidence for input service eligibility and compliance with Cenvat credit criteria. en-us Fri, 05 Oct 2018 00:00:00 +0530 Mon, 15 Oct 2018 14:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368799 The case involved an appeal by an Export Oriented Unit in Information Technology Services seeking refund for unutilized Cenvat credit. The Commissioner (Appeals) partially allowed credit, confirmed demand with penalties. The appeal focused on disallowed credits for Professional Charges and Rent-a-Cab Services. The Judicial Member allowed credit for Professional Charges but upheld denial of Rent-a-Cab Services credit due to lack of evidence. The matter was remanded for further verification on local sales credit reversal. The judgment stressed the importance of evidence for input service eligibility and compliance with Cenvat credit criteria. Case-Laws Service Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368799