https://www.taxtmi.com/caselaws?id=393174 The appellant's appeal challenging the rejection of a refund claim for Cenvat Credit of Service Tax paid on input services was partly allowed by the Tribunal. The Commissioner had refunded a portion but rejected some amount due to service not consumed for output services and document discrepancies. The Tribunal held that Event Management Service and Short Term Accommodation Service were essential for business operations, qualifying as input services. The rejection of other services' claims based on lack of nexus or improper description on invoices was overturned, emphasizing procedural lapses should not deny benefits. The Tribunal ruled in favor of the appellant, granting the refund and consequential relief. en-us Wed, 04 Mar 2020 00:00:00 +0530 Sat, 07 Mar 2020 09:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393174 The appellant's appeal challenging the rejection of a refund claim for Cenvat Credit of Service Tax paid on input services was partly allowed by the Tribunal. The Commissioner had refunded a portion but rejected some amount due to service not consumed for output services and document discrepancies. The Tribunal held that Event Management Service and Short Term Accommodation Service were essential for business operations, qualifying as input services. The rejection of other services' claims based on lack of nexus or improper description on invoices was overturned, emphasizing procedural lapses should not deny benefits. The Tribunal ruled in favor of the appellant, granting the refund and consequential relief. Case-Laws Service Tax Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393174