https://www.taxtmi.com/caselaws?id=208761 Services such as bandwidth, IT-enabled, security, catering and immovable property renting were found to have a direct nexus with exported output services, so they qualified as input services and supported refund of unutilized CENVAT credit. A limited direction to the original authority to verify the claimed amount and prescribed certificate for quantification did not amount to an impermissible remand because the merits had already been decided. The departmental challenge failed and the refund entitlement was sustained. en-us Fri, 04 Nov 2011 00:00:00 +0530 Thu, 23 Aug 2012 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208761 Services such as bandwidth, IT-enabled, security, catering and immovable property renting were found to have a direct nexus with exported output services, so they qualified as input services and supported refund of unutilized CENVAT credit. A limited direction to the original authority to verify the claimed amount and prescribed certificate for quantification did not amount to an impermissible remand because the merits had already been decided. The departmental challenge failed and the refund entitlement was sustained. Case-Laws Service Tax Fri, 04 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208761