https://www.taxtmi.com/caselaws?id=447997 CESTAT Hyderabad allowed the appeal of a 100% EOU seeking refund of unutilized Cenvat credit for input services. The lower court had rejected the claim, stating input services wouldn't impact output service quality and efficiency. CESTAT held this amounted to improperly dictating business operations. Rule 2(l) of CCR defines input services broadly, covering both direct and indirect benefits without restrictions. The lower court's order was deemed non-speaking and cryptic. Penalty under Rule 15 CCR read with Section 78 Finance Act was set aside as the issue was interpretational. Matter remanded to Original Adjudicating Authority for fresh decision considering relevant circulars and precedents. en-us Mon, 01 Jan 2024 00:00:00 +0530 Wed, 10 Jan 2024 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447997 CESTAT Hyderabad allowed the appeal of a 100% EOU seeking refund of unutilized Cenvat credit for input services. The lower court had rejected the claim, stating input services wouldn't impact output service quality and efficiency. CESTAT held this amounted to improperly dictating business operations. Rule 2(l) of CCR defines input services broadly, covering both direct and indirect benefits without restrictions. The lower court's order was deemed non-speaking and cryptic. Penalty under Rule 15 CCR read with Section 78 Finance Act was set aside as the issue was interpretational. Matter remanded to Original Adjudicating Authority for fresh decision considering relevant circulars and precedents. Case-Laws Service Tax Mon, 01 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447997