https://www.taxtmi.com/caselaws?id=260736 The appellate authority upheld the respondent's entitlement to CENVAT Credit and refunds for input services used in exporting Business Auxiliary Services. The judgment emphasized the importance of essential input services for quality output and ruled that services like 'Rent-a-Cab services', 'telephone services', and 'rent' were crucial despite lacking a direct nexus with exported services. The revenue's appeal was dismissed for failing to challenge the factual findings supporting the refund claim, and the impugned order was upheld, affirming the respondent's eligibility for the refund based on the nexus between input and exported output services. en-us Thu, 05 Mar 2015 00:00:00 +0530 Mon, 22 Jun 2015 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260736 The appellate authority upheld the respondent's entitlement to CENVAT Credit and refunds for input services used in exporting Business Auxiliary Services. The judgment emphasized the importance of essential input services for quality output and ruled that services like 'Rent-a-Cab services', 'telephone services', and 'rent' were crucial despite lacking a direct nexus with exported services. The revenue's appeal was dismissed for failing to challenge the factual findings supporting the refund claim, and the impugned order was upheld, affirming the respondent's eligibility for the refund based on the nexus between input and exported output services. Case-Laws Service Tax Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260736