https://www.taxtmi.com/caselaws?id=403667 The Tribunal ruled in favor of the appellant, setting aside the denial of the refund claim regarding the service not considered an input service under the Cenvat Credit Rules, 2004. The Tribunal held that the Revenue erred in raising the credit availment issue during the refund claim consideration, noting that the dispute was about the refund claim itself. Consequently, the Tribunal allowed the appeals, providing consequential relief to the appellant. en-us Wed, 03 Feb 2021 00:00:00 +0530 Sat, 30 Oct 2021 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403667 The Tribunal ruled in favor of the appellant, setting aside the denial of the refund claim regarding the service not considered an input service under the Cenvat Credit Rules, 2004. The Tribunal held that the Revenue erred in raising the credit availment issue during the refund claim consideration, noting that the dispute was about the refund claim itself. Consequently, the Tribunal allowed the appeals, providing consequential relief to the appellant. Case-Laws Service Tax Wed, 03 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403667