https://www.taxtmi.com/caselaws?id=247291 The High Court upheld the Tribunal's decision, dismissing the appeal as the appellant failed to establish an integral connection between the sale of shares and its business activities. The court agreed that the stock broker's service did not qualify as an input service under Rule 2(l) of the Cenvat Credit Rules, 2004. The appeal was dismissed without any further examination as there was no legal question necessitating review. en-us Thu, 27 Jun 2013 00:00:00 +0530 Wed, 07 May 2014 11:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247291 The High Court upheld the Tribunal's decision, dismissing the appeal as the appellant failed to establish an integral connection between the sale of shares and its business activities. The court agreed that the stock broker's service did not qualify as an input service under Rule 2(l) of the Cenvat Credit Rules, 2004. The appeal was dismissed without any further examination as there was no legal question necessitating review. Case-Laws Service Tax Thu, 27 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247291