https://www.taxtmi.com/caselaws?id=264957 The Tribunal rejected the Revenue's appeal challenging the eligibility of a refund for service tax paid on various input services, including banking and courier services, under Notification No. 5/06 CE (NT). Emphasizing the nexus between input services and the final product, the Tribunal found all services in question fell within the definition of input services, supporting the appellant's refund claim. Distinguishing previous cases and upholding eligibility for credit, the Tribunal affirmed the appellant's entitlement to the refund, based on the interpretation of the inclusive definition of input services and relevant legal precedents. 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 The Tribunal rejected the Revenue's appeal challenging the eligibility of a refund for service tax paid on various input services, including banking and courier services, under Notification No. 5/06 CE (NT). Emphasizing the nexus between input services and the final product, the Tribunal found all services in question fell within the definition of input services, supporting the appellant's refund claim. Distinguishing previous cases and upholding eligibility for credit, the Tribunal affirmed the appellant's entitlement to the refund, based on the interpretation of the inclusive definition of input services and relevant legal precedents. Case-Laws Service Tax Fri, 06 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264957