https://www.taxtmi.com/caselaws?id=374263 The Judicial Member allowed the appeals in a case concerning refund claims of unutilized CENVAT credit. Services like Gardening/Landscaping, Design Services, and Retainership Fee were deemed as input services based on established precedents, overturning the denial of refund for lack of nexus. However, Outdoor Catering Services were excluded from the definition of input services post-amendment, and the claim for Tea/Coffee Machine Maintenance Service was not pursued. The matter was remanded to the original authority for quantification and approval of refund for the recognized input services. en-us Mon, 28 Jan 2019 00:00:00 +0530 Wed, 30 Jan 2019 07:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374263 The Judicial Member allowed the appeals in a case concerning refund claims of unutilized CENVAT credit. Services like Gardening/Landscaping, Design Services, and Retainership Fee were deemed as input services based on established precedents, overturning the denial of refund for lack of nexus. However, Outdoor Catering Services were excluded from the definition of input services post-amendment, and the claim for Tea/Coffee Machine Maintenance Service was not pursued. The matter was remanded to the original authority for quantification and approval of refund for the recognized input services. Case-Laws Central Excise Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374263