https://www.taxtmi.com/caselaws?id=414123 The Appellate Tribunal CESTAT BANGALORE ruled in favor of the appellant in appeals concerning denial of cenvat credit on Works Contract Service and Sponsorship Service. The denial of credit on Works Contract Service was overturned as no new structure was created, only renovation/modernization. Regarding Sponsorship Service, the denial was deemed unsustainable due to lack of nexus with exported output service. Appeals ST/20107 to 20112/2021 were allowed, while appeals ST/20195-20196/2021 were remanded for providing challan copies. Consequential interest under Section 11BB of the Central Excise Act was granted to the appellant upon refund. en-us Thu, 28 Oct 2021 00:00:00 +0530 Fri, 29 Oct 2021 04:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414123 The Appellate Tribunal CESTAT BANGALORE ruled in favor of the appellant in appeals concerning denial of cenvat credit on Works Contract Service and Sponsorship Service. The denial of credit on Works Contract Service was overturned as no new structure was created, only renovation/modernization. Regarding Sponsorship Service, the denial was deemed unsustainable due to lack of nexus with exported output service. Appeals ST/20107 to 20112/2021 were allowed, while appeals ST/20195-20196/2021 were remanded for providing challan copies. Consequential interest under Section 11BB of the Central Excise Act was granted to the appellant upon refund. Case-Laws Service Tax Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414123