https://www.taxtmi.com/caselaws?id=31726 The Tribunal ruled in favor of the appellants, setting aside the Commissioner's denial of Cenvat credit on input services amounting to Rs. 53,52,737. The Tribunal found that the invoices in question did not fall under Rule 9(1)(b) and that the Explanation clause was not applicable to the specific clauses (e), (f), and (g) governing input service tax credit. The Commissioner's misinterpretation of the Explanation clause led to the incorrect denial of credit, prompting the Tribunal to allow the appeals and emphasize the proper application of Rule 9(1) and the Explanation clause. en-us Mon, 29 Sep 2008 00:00:00 +0530 Fri, 24 Aug 2012 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31726 The Tribunal ruled in favor of the appellants, setting aside the Commissioner's denial of Cenvat credit on input services amounting to Rs. 53,52,737. The Tribunal found that the invoices in question did not fall under Rule 9(1)(b) and that the Explanation clause was not applicable to the specific clauses (e), (f), and (g) governing input service tax credit. The Commissioner's misinterpretation of the Explanation clause led to the incorrect denial of credit, prompting the Tribunal to allow the appeals and emphasize the proper application of Rule 9(1) and the Explanation clause. Case-Laws Service Tax Mon, 29 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31726