https://www.taxtmi.com/caselaws?id=774496 The CESTAT Chandigarh allowed the appeal regarding refund of CENVAT credit for input services. The tribunal relied on CBEC Circular No. 120/01/2010-ST clarifying that service tax paid on manpower recruitment agencies by BPOs/Call Centres is eligible for both credit and refund, while recreational services like event management generally lack nexus unless justified. Following the Bombay HC precedent in Qualcomm India case, the tribunal held that CENVAT credit not questioned during availment cannot be challenged during refund stage, making the rejection orders legally unsustainable. en-us Wed, 09 Jul 2025 00:00:00 +0530 Thu, 10 Jul 2025 08:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774496 The CESTAT Chandigarh allowed the appeal regarding refund of CENVAT credit for input services. The tribunal relied on CBEC Circular No. 120/01/2010-ST clarifying that service tax paid on manpower recruitment agencies by BPOs/Call Centres is eligible for both credit and refund, while recreational services like event management generally lack nexus unless justified. Following the Bombay HC precedent in Qualcomm India case, the tribunal held that CENVAT credit not questioned during availment cannot be challenged during refund stage, making the rejection orders legally unsustainable. Case-Laws Service Tax Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774496