https://www.taxtmi.com/caselaws?id=773736 The tribunal allowed the appeal by way of remand in a Cenvat Credit dispute involving various services including construction, rent-a-cab, gardening, canteen, golf club membership, and catering services for 2010-2013. The original adjudicating authority had disallowed credit due to lack of documentary evidence and questioned whether services qualified as "input services" under Rule 2(l) of Cenvat Credit Rules, 2004. The tribunal set aside the demand for disallowed credit, interest, and penalty, noting appellant's subsequent production of documents and citing HC precedent allowing credit for certain services before April 2011. Matter remanded for fresh adjudication within ninety days with directions to follow natural justice principles. en-us Thu, 26 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773736 The tribunal allowed the appeal by way of remand in a Cenvat Credit dispute involving various services including construction, rent-a-cab, gardening, canteen, golf club membership, and catering services for 2010-2013. The original adjudicating authority had disallowed credit due to lack of documentary evidence and questioned whether services qualified as "input services" under Rule 2(l) of Cenvat Credit Rules, 2004. The tribunal set aside the demand for disallowed credit, interest, and penalty, noting appellant's subsequent production of documents and citing HC precedent allowing credit for certain services before April 2011. Matter remanded for fresh adjudication within ninety days with directions to follow natural justice principles. Case-Laws Service Tax Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773736