https://www.taxtmi.com/caselaws?id=380623 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal. The respondent was found entitled to a refund of unutilized Cenvat credit as their services were not classified as intermediary services, thus not subject to service tax. The Tribunal emphasized that the respondent's activities did not meet the criteria for intermediary services as per the CBEC Guidance Note, leading to the dismissal of the Revenue's appeal and granting consequential relief to the respondent. en-us Fri, 05 Apr 2019 00:00:00 +0530 Mon, 24 Aug 2020 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380623 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal. The respondent was found entitled to a refund of unutilized Cenvat credit as their services were not classified as intermediary services, thus not subject to service tax. The Tribunal emphasized that the respondent's activities did not meet the criteria for intermediary services as per the CBEC Guidance Note, leading to the dismissal of the Revenue's appeal and granting consequential relief to the respondent. Case-Laws Service Tax Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380623