https://www.taxtmi.com/caselaws?id=182748 The appeals filed by M/s Jubilant Biosys Limited (JBL) regarding refund claims under Rule 5 of the Cenvat Credit Rules, 2004 were allowed. The Tribunal emphasized the broad interpretation of "input service" and the necessity of services for business operations, granting JBL the refund benefits. Additionally, an appeal contesting the rejection of refund claims on the grounds of time-bar was remanded for further adjudication. Appeals filed by the Revenue were dismissed. en-us Fri, 11 Jul 2014 00:00:00 +0530 Tue, 20 Sep 2016 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182748 The appeals filed by M/s Jubilant Biosys Limited (JBL) regarding refund claims under Rule 5 of the Cenvat Credit Rules, 2004 were allowed. The Tribunal emphasized the broad interpretation of "input service" and the necessity of services for business operations, granting JBL the refund benefits. Additionally, an appeal contesting the rejection of refund claims on the grounds of time-bar was remanded for further adjudication. Appeals filed by the Revenue were dismissed. Case-Laws Service Tax Fri, 11 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182748