https://www.taxtmi.com/caselaws?id=378462 The Tribunal initially allowed Cenvat Credit for input/capital goods for paying Service Tax on output services, with the applicable rate determined as per the relevant dates. The High Court permitted the withdrawal of appeals filed by the Department against the Tribunal's order. Subsequently, the Department's Miscellaneous Applications seeking a review of the final order were rejected by the Tribunal, which clarified its limited power to rectify mistakes apparent from the record, not to reconsider matters on merit. The Tribunal emphasized that Rule 41 cannot be utilized for requesting a fresh decision, ultimately dismissing the Department's applications as misconceived. en-us Thu, 14 Mar 2019 00:00:00 +0530 Tue, 16 Apr 2019 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378462 The Tribunal initially allowed Cenvat Credit for input/capital goods for paying Service Tax on output services, with the applicable rate determined as per the relevant dates. The High Court permitted the withdrawal of appeals filed by the Department against the Tribunal's order. Subsequently, the Department's Miscellaneous Applications seeking a review of the final order were rejected by the Tribunal, which clarified its limited power to rectify mistakes apparent from the record, not to reconsider matters on merit. The Tribunal emphasized that Rule 41 cannot be utilized for requesting a fresh decision, ultimately dismissing the Department's applications as misconceived. Case-Laws Service Tax Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378462