https://www.taxtmi.com/caselaws?id=75751 CESTAT, BANGALORE allowed the appeals, holding that the appellants exported taxable IT/ITeS under Business Auxiliary Service and were entitled to rebate of service tax paid on input services. The Tribunal found the services used in providing exported output qualified as "input service" under Rule 2(l) of the Cenvat Credit Rules, 2004, and that the appellants satisfied the five conditions of Notification No.12/2005. The impugned orders were held without merit; appellants granted rebate for all claims in the relevant period with consequential relief. en-us Tue, 23 Jun 2009 00:00:00 +0530 Tue, 18 Nov 2025 14:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75751 CESTAT, BANGALORE allowed the appeals, holding that the appellants exported taxable IT/ITeS under Business Auxiliary Service and were entitled to rebate of service tax paid on input services. The Tribunal found the services used in providing exported output qualified as "input service" under Rule 2(l) of the Cenvat Credit Rules, 2004, and that the appellants satisfied the five conditions of Notification No.12/2005. The impugned orders were held without merit; appellants granted rebate for all claims in the relevant period with consequential relief. Case-Laws Service Tax Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75751