https://www.taxtmi.com/caselaws?id=384072 Input services used for providing export output services were treated as eligible input service under Rule 2(l) of the CENVAT Credit Rules, 2004, so CENVAT credit and consequential refund under Rule 5 were allowed for the admissible services. The appellant agreed to reverse credit for specified excluded services, including Phonographic Performance, Testing of Food & Water Sample for Canteen, Video Projection Agency Service, and Rent-a-cab Service. A mere change in the registered office address did not disentitle credit on invoices addressed to the earlier office, so the remand for further verification on that point was held unnecessary and set aside. en-us Tue, 23 Jul 2019 00:00:00 +0530 Tue, 06 Aug 2019 07:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384072 Input services used for providing export output services were treated as eligible input service under Rule 2(l) of the CENVAT Credit Rules, 2004, so CENVAT credit and consequential refund under Rule 5 were allowed for the admissible services. The appellant agreed to reverse credit for specified excluded services, including Phonographic Performance, Testing of Food & Water Sample for Canteen, Video Projection Agency Service, and Rent-a-cab Service. A mere change in the registered office address did not disentitle credit on invoices addressed to the earlier office, so the remand for further verification on that point was held unnecessary and set aside. Case-Laws Service Tax Tue, 23 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384072