https://www.taxtmi.com/article/detailed?id=2018 Input services that are essential to and form part of the cost of rendering exported business auxiliary services fall within the definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004 and are to be treated as inputs for refund purposes under Rule 5 when credit cannot be utilized; entitlement turns on functional contribution rather than strict one-to-one tracing, subject to substantiation of tax payment. en-us Thu, 31 Jan 2013 12:29:52 +0530 Thu, 31 Jan 2013 12:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2018 Input services that are essential to and form part of the cost of rendering exported business auxiliary services fall within the definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004 and are to be treated as inputs for refund purposes under Rule 5 when credit cannot be utilized; entitlement turns on functional contribution rather than strict one-to-one tracing, subject to substantiation of tax payment. Articles Service Tax Thu, 31 Jan 2013 12:29:52 +0530 https://www.taxtmi.com/article/detailed?id=2018