https://www.taxtmi.com/caselaws?id=410817 The Tribunal allowed the appeal in part and remanded it for further proceedings. The denial of CENVAT Credit on Freight Charges was set aside, while the issue of Plant Rental Charges was remanded for verification. Denials on Cleaning Charges and Pest Control Services were overturned. The denial of CENVAT Credit for payment under RCM was also remanded for verification. The Tribunal emphasized that procedural lapses should not result in denial of refunds if payments were made in subsequent quarters. en-us Mon, 09 Aug 2021 00:00:00 +0530 Mon, 09 Aug 2021 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410817 The Tribunal allowed the appeal in part and remanded it for further proceedings. The denial of CENVAT Credit on Freight Charges was set aside, while the issue of Plant Rental Charges was remanded for verification. Denials on Cleaning Charges and Pest Control Services were overturned. The denial of CENVAT Credit for payment under RCM was also remanded for verification. The Tribunal emphasized that procedural lapses should not result in denial of refunds if payments were made in subsequent quarters. Case-Laws Service Tax Mon, 09 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410817