https://www.taxtmi.com/caselaws?id=325019 The Member found that the disputed services, including Health Club and Fitness Center, Transport Goods by Road, and Electricity Expenses, were integral to the appellant's business activities. The appeal was allowed, modifying the disallowance of Cenvat Credit for these services in the refund claims. The adjudicating authority was directed to process the refund claim, recognizing the appellant's eligibility for Cenvat Credit and service tax refund for the exported services. en-us Tue, 09 Feb 2016 00:00:00 +0530 Fri, 18 Nov 2016 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325019 The Member found that the disputed services, including Health Club and Fitness Center, Transport Goods by Road, and Electricity Expenses, were integral to the appellant's business activities. The appeal was allowed, modifying the disallowance of Cenvat Credit for these services in the refund claims. The adjudicating authority was directed to process the refund claim, recognizing the appellant's eligibility for Cenvat Credit and service tax refund for the exported services. Case-Laws Service Tax Tue, 09 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325019