https://www.taxtmi.com/caselaws?id=333115 The Tribunal upheld the first appellate authority's decision, allowing the respondent's refund claims for Service Tax paid on input services used for exporting "Business Auxiliary Services." The Tribunal emphasized the nexus between the input services and the respondent's business activities, following the definition of input services under the CENVAT Credit Rules, 2004. The Tribunal rejected the Revenue's appeals and disposed of the respondent's cross-objections, affirming the eligibility of the respondent for CENVAT credit and refund claims. en-us Wed, 13 Apr 2016 00:00:00 +0530 Thu, 30 Mar 2017 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333115 The Tribunal upheld the first appellate authority's decision, allowing the respondent's refund claims for Service Tax paid on input services used for exporting "Business Auxiliary Services." The Tribunal emphasized the nexus between the input services and the respondent's business activities, following the definition of input services under the CENVAT Credit Rules, 2004. The Tribunal rejected the Revenue's appeals and disposed of the respondent's cross-objections, affirming the eligibility of the respondent for CENVAT credit and refund claims. Case-Laws Service Tax Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333115