https://www.taxtmi.com/caselaws?id=334128 The appellant, engaged in providing information technology services, filed an appeal against the denial of a refund claim for service tax on scientific and technical consultancy services. The Commissioner (Appeals) had disallowed part of the refund claim, which the appellant further appealed. The Judicial Member found that the consultancy services were essential input services directly linked to the company's output services. Consequently, the appeal was allowed, and the impugned order was set aside in favor of the appellant, granting the refund claim of Rs. 4,94,049. en-us Thu, 01 Sep 2016 00:00:00 +0530 Thu, 13 Apr 2017 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334128 The appellant, engaged in providing information technology services, filed an appeal against the denial of a refund claim for service tax on scientific and technical consultancy services. The Commissioner (Appeals) had disallowed part of the refund claim, which the appellant further appealed. The Judicial Member found that the consultancy services were essential input services directly linked to the company's output services. Consequently, the appeal was allowed, and the impugned order was set aside in favor of the appellant, granting the refund claim of Rs. 4,94,049. Case-Laws Service Tax Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334128