https://www.taxtmi.com/caselaws?id=764006 The Tribunal upheld the Respondent-Assessee's eligibility to claim Cenvat credit on input services, affirming the Commissioner (Appeals-I)'s decision that the services qualified as input services under the Cenvat Credit Rules, 2004. The Tribunal dismissed the Department's appeal due to the absence of a Show Cause Notice (SCN), which is a procedural requirement under Rule 14 of the Cenvat Credit Rules and Section 73 of the Finance Act, 1994. The ruling emphasized that without a SCN, the Department lacked jurisdiction to contest the credit's validity at the refund stage. en-us Thu, 18 Jul 2024 00:00:00 +0530 Thu, 02 Jan 2025 08:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764006 The Tribunal upheld the Respondent-Assessee's eligibility to claim Cenvat credit on input services, affirming the Commissioner (Appeals-I)'s decision that the services qualified as input services under the Cenvat Credit Rules, 2004. The Tribunal dismissed the Department's appeal due to the absence of a Show Cause Notice (SCN), which is a procedural requirement under Rule 14 of the Cenvat Credit Rules and Section 73 of the Finance Act, 1994. The ruling emphasized that without a SCN, the Department lacked jurisdiction to contest the credit's validity at the refund stage. Case-Laws Service Tax Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764006