The Chandigarh bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Engineer’s services are Input Services under Rule 5 of Cenvat Credit Rules (CCR) and overruled the decision of Commissioner (Appeals) which upheld the order by the Commissioner of Service Tax (CST), Delhi (the Respondent) rejecting the refund of Cenvat Credit of…
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