https://www.taxtmi.com/caselaws?id=380903 The Tribunal allowed the appeal, granting the appellant the refund benefit denied by the original Authority. The Tribunal held that certain services qualified as input services eligible for refund under the Cenvat Credit Rules, 2004, including Air Travel Agent Service, Membership of Club or Association Service, Rent-a-Cab Service. Additionally, the denial of refund for Renting of Immovable Property Service was deemed unjustified as the service provider had paid service tax on electricity charges. The Tribunal found the debit notes compliant with the Service Tax Rules, 1994, and ruled in favor of the appellant, providing the consequential benefit of refund. en-us Tue, 30 Oct 2018 00:00:00 +0530 Fri, 31 May 2019 09:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380903 The Tribunal allowed the appeal, granting the appellant the refund benefit denied by the original Authority. The Tribunal held that certain services qualified as input services eligible for refund under the Cenvat Credit Rules, 2004, including Air Travel Agent Service, Membership of Club or Association Service, Rent-a-Cab Service. Additionally, the denial of refund for Renting of Immovable Property Service was deemed unjustified as the service provider had paid service tax on electricity charges. The Tribunal found the debit notes compliant with the Service Tax Rules, 1994, and ruled in favor of the appellant, providing the consequential benefit of refund. Case-Laws Service Tax Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380903