https://www.taxtmi.com/caselaws?id=370415 The Tribunal allowed the appellant's refund claim for Cenvat Credit on input services utilized in providing export services, granting refunds for Management Consultant, Event Management, and Commercial Training services. The Tribunal held that if services were used for providing output services, the appellant could avail credit and subsequent refund. Additionally, the Tribunal ruled that the reversal of wrongfully availed credit without utilization does not attract interest liability. The appeal was allowed with consequential relief to the appellant, emphasizing the eligibility of specific input services for Cenvat Credit refund and the absence of interest liability in certain scenarios. en-us Wed, 14 Nov 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370415 The Tribunal allowed the appellant's refund claim for Cenvat Credit on input services utilized in providing export services, granting refunds for Management Consultant, Event Management, and Commercial Training services. The Tribunal held that if services were used for providing output services, the appellant could avail credit and subsequent refund. Additionally, the Tribunal ruled that the reversal of wrongfully availed credit without utilization does not attract interest liability. The appeal was allowed with consequential relief to the appellant, emphasizing the eligibility of specific input services for Cenvat Credit refund and the absence of interest liability in certain scenarios. Case-Laws Service Tax Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370415