https://www.taxtmi.com/caselaws?id=389837 The Tribunal allowed the appellant's refund claim on Parking Charges as they were deemed eligible for credit and refund as they were used for providing output services. Additionally, the Tribunal found that the Works Contract Services were for fit-out and other works, not new construction, making them fall under "input services." The Tribunal remanded the issue to verify the eligibility of credit for items like carpets and furniture, partially allowing the appeal. en-us Mon, 16 Sep 2019 00:00:00 +0530 Wed, 18 Dec 2019 13:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389837 The Tribunal allowed the appellant's refund claim on Parking Charges as they were deemed eligible for credit and refund as they were used for providing output services. Additionally, the Tribunal found that the Works Contract Services were for fit-out and other works, not new construction, making them fall under "input services." The Tribunal remanded the issue to verify the eligibility of credit for items like carpets and furniture, partially allowing the appeal. Case-Laws Service Tax Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389837