https://www.taxtmi.com/caselaws?id=446190 The Tribunal allowed the Appeals, setting aside the Impugned Orders that disallowed input services credit under Rule 14 of CCR for the period April 2010 to March 2014. The Tribunal found merit in the Appellant's argument that the procedures under Rule 14 and Rule 5 of CCR were similar, referencing a previous Order by the Commissioner (Appeals) which had permitted credit on similar services. Consequently, the Appellant was granted entitlement to the input services credit and consequential benefits as per law. en-us Mon, 20 Nov 2023 00:00:00 +0530 Mon, 27 Nov 2023 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446190 The Tribunal allowed the Appeals, setting aside the Impugned Orders that disallowed input services credit under Rule 14 of CCR for the period April 2010 to March 2014. The Tribunal found merit in the Appellant's argument that the procedures under Rule 14 and Rule 5 of CCR were similar, referencing a previous Order by the Commissioner (Appeals) which had permitted credit on similar services. Consequently, the Appellant was granted entitlement to the input services credit and consequential benefits as per law. Case-Laws Service Tax Mon, 20 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446190