https://www.taxtmi.com/caselaws?id=221178 The Tribunal allowed the appellant's refund claim for marketing fees paid to a foreign service provider, determining that the services constituted business auxiliary services eligible for refund under the Cenvat Credit Rules, 2004. The decision was supported by the Business Associates Agreement, which outlined marketing services falling under this category. The Tribunal noted the department's allowance of similar refunds in subsequent periods and granted the appellant the credit for service tax paid on the business auxiliary service, overturning the lower authorities' rejection. en-us Tue, 04 Dec 2012 00:00:00 +0530 Tue, 08 Jul 2014 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221178 The Tribunal allowed the appellant's refund claim for marketing fees paid to a foreign service provider, determining that the services constituted business auxiliary services eligible for refund under the Cenvat Credit Rules, 2004. The decision was supported by the Business Associates Agreement, which outlined marketing services falling under this category. The Tribunal noted the department's allowance of similar refunds in subsequent periods and granted the appellant the credit for service tax paid on the business auxiliary service, overturning the lower authorities' rejection. Case-Laws Service Tax Tue, 04 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221178