https://www.taxtmi.com/caselaws?id=406778 The Tribunal allowed the refund claim for unutilized cenvat credit, emphasizing that no one-to-one correlation is needed between input and output services post-amendment to Rule 5 of the Cenvat Credit Rules, 2004. The rejection of the refund claim was deemed unsustainable as specific input services were found eligible for cenvat credit, including maintenance and repair services, rent-a-cab services, commercial coaching and training services, security agency services, business auxiliary and support services, and courier services. The appellant was granted a refund of Rs. 10,95,715/-, and the appeal was decided in their favor. en-us Thu, 01 Apr 2021 00:00:00 +0530 Fri, 23 Apr 2021 21:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406778 The Tribunal allowed the refund claim for unutilized cenvat credit, emphasizing that no one-to-one correlation is needed between input and output services post-amendment to Rule 5 of the Cenvat Credit Rules, 2004. The rejection of the refund claim was deemed unsustainable as specific input services were found eligible for cenvat credit, including maintenance and repair services, rent-a-cab services, commercial coaching and training services, security agency services, business auxiliary and support services, and courier services. The appellant was granted a refund of Rs. 10,95,715/-, and the appeal was decided in their favor. Case-Laws Service Tax Thu, 01 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406778