https://www.taxtmi.com/caselaws?id=203218 The Appellate Tribunal CESTAT, Delhi partially allowed the appeal in a case concerning the rejection of a rebate on exported services. The Tribunal overturned the denial of refund for housekeeping services, considering them essential as input services. However, the rejection of refund for group insurance and health policy was upheld, as these were deemed welfare measures rather than directly connected to the appellant's business activities. The judgment emphasized the necessity of a service's direct connection to business operations to qualify as an input service for credit eligibility. en-us Fri, 03 Dec 2010 00:00:00 +0530 Fri, 17 May 2013 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203218 The Appellate Tribunal CESTAT, Delhi partially allowed the appeal in a case concerning the rejection of a rebate on exported services. The Tribunal overturned the denial of refund for housekeeping services, considering them essential as input services. However, the rejection of refund for group insurance and health policy was upheld, as these were deemed welfare measures rather than directly connected to the appellant's business activities. The judgment emphasized the necessity of a service's direct connection to business operations to qualify as an input service for credit eligibility. Case-Laws Service Tax Fri, 03 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203218