https://www.taxtmi.com/caselaws?id=248754 The appeals were remanded to the original adjudicating authority for reexamination of issues related to accumulated CENVAT credit, classification of output services, and eligibility of input services. Specific guidelines were set for the proper classification of services under Business Support Service (BSS) and Business Auxiliary Service (BAS). The authority was instructed to interpret 'support services of business or commerce' restrictively and adhere to a three-month time limit for completing the adjudication process. Previous orders were set aside, emphasizing the need for a detailed analysis and timely resolution of the matters. en-us Mon, 19 May 2014 00:00:00 +0530 Wed, 11 Dec 2019 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248754 The appeals were remanded to the original adjudicating authority for reexamination of issues related to accumulated CENVAT credit, classification of output services, and eligibility of input services. Specific guidelines were set for the proper classification of services under Business Support Service (BSS) and Business Auxiliary Service (BAS). The authority was instructed to interpret 'support services of business or commerce' restrictively and adhere to a three-month time limit for completing the adjudication process. Previous orders were set aside, emphasizing the need for a detailed analysis and timely resolution of the matters. Case-Laws Service Tax Mon, 19 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248754