https://www.taxtmi.com/caselaws?id=235189 The appellant-assessee's appeal was allowed with consequential relief as per law, while the department's appeal was rejected. The judgment emphasized the importance of considering the nature of services in relation to the appellant's business activities when determining eligibility for refund of credit on input services used in exporting taxable services. The court upheld the refund for services like chartered accountancy, manpower recruitment & supply, security agency, advertisement, hiring of furniture, housekeeping, and clearing & forwarding, finding them essential for the appellant's operations. en-us Fri, 10 Aug 2012 00:00:00 +0530 Wed, 21 Aug 2013 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235189 The appellant-assessee's appeal was allowed with consequential relief as per law, while the department's appeal was rejected. The judgment emphasized the importance of considering the nature of services in relation to the appellant's business activities when determining eligibility for refund of credit on input services used in exporting taxable services. The court upheld the refund for services like chartered accountancy, manpower recruitment & supply, security agency, advertisement, hiring of furniture, housekeeping, and clearing & forwarding, finding them essential for the appellant's operations. Case-Laws Service Tax Fri, 10 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235189