https://www.taxtmi.com/caselaws?id=204441 CESTAT partly allowed the STPI unit's appeals against denial of refund of accumulated Cenvat credit on input services used for export of medical transcription services. It held that activities integrally related to business qualify as "input service" under Rule 2(l) and directed the original authority to reconsider eligibility of courier, housekeeping, maintenance/repairs, professional, technical inspection/certification, clearance, and general insurance services in light of the Bombay HC ruling in Coca Cola. It accepted in principle that rent-a-cab, outdoor catering, air travel agent, and advertising services are input services, subject to factual verification. The impugned orders were set aside to this extent and the matters remanded for fresh adjudication. en-us Tue, 19 Oct 2010 00:00:00 +0530 Fri, 21 Nov 2025 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204441 CESTAT partly allowed the STPI unit's appeals against denial of refund of accumulated Cenvat credit on input services used for export of medical transcription services. It held that activities integrally related to business qualify as "input service" under Rule 2(l) and directed the original authority to reconsider eligibility of courier, housekeeping, maintenance/repairs, professional, technical inspection/certification, clearance, and general insurance services in light of the Bombay HC ruling in Coca Cola. It accepted in principle that rent-a-cab, outdoor catering, air travel agent, and advertising services are input services, subject to factual verification. The impugned orders were set aside to this extent and the matters remanded for fresh adjudication. Case-Laws Service Tax Tue, 19 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204441