https://www.taxtmi.com/caselaws?id=336952 Services used in the course of business and integrally connected with providing output services qualify as input services for refund under Rule 5 of the Cenvat Credit Rules, unless specifically excluded. The disputed services, including courier, chartered accountant, air travel agent, maintenance or repair, commercial training or coaching, business support, business or management consulting, business auxiliary, and cleaning services, were accepted as business-related input services eligible for credit. The refund rejection was therefore unjustified and was set aside. The claim relating to outdoor catering services was not pressed. en-us Fri, 04 Nov 2016 00:00:00 +0530 Sun, 01 Jan 2017 14:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336952 Services used in the course of business and integrally connected with providing output services qualify as input services for refund under Rule 5 of the Cenvat Credit Rules, unless specifically excluded. The disputed services, including courier, chartered accountant, air travel agent, maintenance or repair, commercial training or coaching, business support, business or management consulting, business auxiliary, and cleaning services, were accepted as business-related input services eligible for credit. The refund rejection was therefore unjustified and was set aside. The claim relating to outdoor catering services was not pressed. Case-Laws Service Tax Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336952