https://www.taxtmi.com/caselaws?id=442343 The Tribunal allowed the appeal, modifying the Commissioner (Appeals) order and remanding a portion of the refund claim for verification. The Appellants were granted Cenvat credit for Rent-a-Cab and Renting of Immovable Property services but denied credit for other services. The Tribunal held that the definition of 'input service' under CCR includes services related to business activities and cited precedents supporting eligibility for various services. The Tribunal also referenced a Board Circular allowing refund claims for past periods in subsequent quarters if not previously claimed. en-us Mon, 28 Aug 2023 00:00:00 +0530 Mon, 28 Aug 2023 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442343 The Tribunal allowed the appeal, modifying the Commissioner (Appeals) order and remanding a portion of the refund claim for verification. The Appellants were granted Cenvat credit for Rent-a-Cab and Renting of Immovable Property services but denied credit for other services. The Tribunal held that the definition of 'input service' under CCR includes services related to business activities and cited precedents supporting eligibility for various services. The Tribunal also referenced a Board Circular allowing refund claims for past periods in subsequent quarters if not previously claimed. Case-Laws Service Tax Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442343