https://www.taxtmi.com/caselaws?id=221366 The Tribunal allowed the appeals by remanding the cases to the respective adjudicating authorities for reconsideration. It held that the input services like auditing, advertising, rent-a-cab, catering, and security were essential for the output services, qualifying as eligible under Rule 2(1) of the CENVAT Credit Rules, 2004. The rejection based on the exemption of output services was deemed unfounded, clarifying that export through a third party does not negate export eligibility. The Tribunal emphasized the importance of evidence supporting the export nature of services and timely claim filings. en-us Wed, 07 Nov 2012 00:00:00 +0530 Thu, 07 Mar 2013 10:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221366 The Tribunal allowed the appeals by remanding the cases to the respective adjudicating authorities for reconsideration. It held that the input services like auditing, advertising, rent-a-cab, catering, and security were essential for the output services, qualifying as eligible under Rule 2(1) of the CENVAT Credit Rules, 2004. The rejection based on the exemption of output services was deemed unfounded, clarifying that export through a third party does not negate export eligibility. The Tribunal emphasized the importance of evidence supporting the export nature of services and timely claim filings. Case-Laws Service Tax Wed, 07 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221366