https://www.taxtmi.com/caselaws?id=411228 The Tribunal allowed both appeals, granting the appellant a refund of CENVAT credit with interest. It held that the disputed input services qualified as per the CENVAT Credit Rules, 2004, and were linked to the output services. The Tribunal also ruled that the eligibility of CENVAT credit cannot be challenged at the refund stage and that no correlation between input and output services was necessary under the amended Rule 5. The decision was rendered on 17/08/2021. en-us Tue, 17 Aug 2021 00:00:00 +0530 Thu, 19 Aug 2021 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411228 The Tribunal allowed both appeals, granting the appellant a refund of CENVAT credit with interest. It held that the disputed input services qualified as per the CENVAT Credit Rules, 2004, and were linked to the output services. The Tribunal also ruled that the eligibility of CENVAT credit cannot be challenged at the refund stage and that no correlation between input and output services was necessary under the amended Rule 5. The decision was rendered on 17/08/2021. Case-Laws Service Tax Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411228