https://www.taxtmi.com/caselaws?id=264957 Refund of service tax on disputed input services was treated as admissible under Notification No. 5/06-C.E. (N.T.) because the services fell within the inclusive definition of input service, covering use by a manufacturer in relation to business activities and connected factory or export operations. The reliance on a decision dealing with inputs was held inapplicable, since the relevant question was eligibility of input services. Earlier rulings recognising credit on similar services, together with the Tribunal's own view in comparable matters, supported refund entitlement. The Revenue's objection was rejected on that basis. en-us Fri, 06 Mar 2015 00:00:00 +0530 Sun, 04 Oct 2015 21:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264957 Refund of service tax on disputed input services was treated as admissible under Notification No. 5/06-C.E. (N.T.) because the services fell within the inclusive definition of input service, covering use by a manufacturer in relation to business activities and connected factory or export operations. The reliance on a decision dealing with inputs was held inapplicable, since the relevant question was eligibility of input services. Earlier rulings recognising credit on similar services, together with the Tribunal's own view in comparable matters, supported refund entitlement. The Revenue's objection was rejected on that basis. Case-Laws Service Tax Fri, 06 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264957