https://www.taxtmi.com/caselaws?id=206893 CESTAT held that various services used by the assessee in providing export-oriented Business Auxiliary and Business Support Services qualify as input services under Rule 2(l) of the Cenvat Credit Rules, 2004, entitling it to refund under Rule 5 read with Notification No. 5/2006-C.E. (N.T.). Credit of service tax was allowed on chartered accountant, manpower recruitment and supply, outdoor catering (limited to actual tax incurred after employee recovery), general insurance, security, telephone, transport, training, courier, cafeteria, and other business-related services. Technical inspection service was also treated as an eligible input service. The issue relating to asset management service was remanded to the original authority for fresh examination. Appeals were disposed of accordingly. en-us Fri, 25 Feb 2011 00:00:00 +0530 Wed, 26 Nov 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206893 CESTAT held that various services used by the assessee in providing export-oriented Business Auxiliary and Business Support Services qualify as input services under Rule 2(l) of the Cenvat Credit Rules, 2004, entitling it to refund under Rule 5 read with Notification No. 5/2006-C.E. (N.T.). Credit of service tax was allowed on chartered accountant, manpower recruitment and supply, outdoor catering (limited to actual tax incurred after employee recovery), general insurance, security, telephone, transport, training, courier, cafeteria, and other business-related services. Technical inspection service was also treated as an eligible input service. The issue relating to asset management service was remanded to the original authority for fresh examination. Appeals were disposed of accordingly. Case-Laws Service Tax Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206893