https://www.taxtmi.com/caselaws?id=303865 Cenvat credit on input services was examined on the basis of nexus with output services and the supporting documentation for each service. The Tribunal noted that the assessee had produced a detailed service-wise chart and cited precedents supporting credit eligibility, but the lower authority had not properly considered that material. As entitlement to refund under Rule 5 of the Cenvat Credit Rules depended on verification of the documents and application of the relevant case law to each service, the matter required fresh adjudication. The appeals were therefore allowed by remand for reconsideration of the credit and refund claims. en-us Thu, 07 Jun 2018 00:00:00 +0530 Mon, 05 Feb 2024 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303865 Cenvat credit on input services was examined on the basis of nexus with output services and the supporting documentation for each service. The Tribunal noted that the assessee had produced a detailed service-wise chart and cited precedents supporting credit eligibility, but the lower authority had not properly considered that material. As entitlement to refund under Rule 5 of the Cenvat Credit Rules depended on verification of the documents and application of the relevant case law to each service, the matter required fresh adjudication. The appeals were therefore allowed by remand for reconsideration of the credit and refund claims. Case-Laws Service Tax Thu, 07 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303865