https://www.taxtmi.com/caselaws?id=219058 Preparation of tax returns, data analysis and related back-office work performed through computers did not become an information technology service merely because computers were used. The decisive test was whether the service was primarily in relation to computer systems or software; on that basis, it remained taxable business auxiliary service. Because the output activity was taxable, the assessee was entitled to Cenvat credit on eligible input services and consequential refund where those inputs were necessary for providing the output service. The Revenue's nexus challenge was not open for consideration as it was not framed as a substantial question of law, and the factual finding on nexus was sustained. en-us Tue, 27 Nov 2012 00:00:00 +0530 Tue, 11 Feb 2014 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219058 Preparation of tax returns, data analysis and related back-office work performed through computers did not become an information technology service merely because computers were used. The decisive test was whether the service was primarily in relation to computer systems or software; on that basis, it remained taxable business auxiliary service. Because the output activity was taxable, the assessee was entitled to Cenvat credit on eligible input services and consequential refund where those inputs were necessary for providing the output service. The Revenue's nexus challenge was not open for consideration as it was not framed as a substantial question of law, and the factual finding on nexus was sustained. Case-Laws Service Tax Tue, 27 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219058