https://www.taxtmi.com/caselaws?id=757289 CESTAT Chennai allowed partial refund claim where appellant sought reversal of CENVAT credit on housekeeping, courier, hospitality and car hiring services. Tribunal held that input service credit cannot be claimed on output that is neither service nor excisable goods, following precedent in Woodward Governor case. However, considering low tax amount and appellant's prima facie eligibility, refund of Rs. 98,578 with interest was granted for certain input services used before April 2011 restrictions. Refund rejection of Rs. 39,71,696 for trading activities was upheld. Appeal partially allowed. en-us Wed, 21 Aug 2024 00:00:00 +0530 Thu, 22 Aug 2024 09:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757289 CESTAT Chennai allowed partial refund claim where appellant sought reversal of CENVAT credit on housekeeping, courier, hospitality and car hiring services. Tribunal held that input service credit cannot be claimed on output that is neither service nor excisable goods, following precedent in Woodward Governor case. However, considering low tax amount and appellant's prima facie eligibility, refund of Rs. 98,578 with interest was granted for certain input services used before April 2011 restrictions. Refund rejection of Rs. 39,71,696 for trading activities was upheld. Appeal partially allowed. Case-Laws Central Excise Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757289