https://www.taxtmi.com/caselaws?id=340117 For the relevant period, the broad definition of input services, including activities relating to business, supported credit and refund where the services were integrally connected with export operations and compliance needs. Outdoor catering, insurance, company secretarial work, maintenance and repair, and erection, commissioning or installation services were treated as eligible because they related to mandated canteen facilities, insurance of assets and employees, statutory compliance, premises upkeep, and equipment installation. On that basis, rejection of refund under Notification No. 5/2006-CE (NT) was found unsustainable, and the refund was held admissible. en-us Wed, 08 Feb 2017 00:00:00 +0530 Wed, 15 Mar 2017 12:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340117 For the relevant period, the broad definition of input services, including activities relating to business, supported credit and refund where the services were integrally connected with export operations and compliance needs. Outdoor catering, insurance, company secretarial work, maintenance and repair, and erection, commissioning or installation services were treated as eligible because they related to mandated canteen facilities, insurance of assets and employees, statutory compliance, premises upkeep, and equipment installation. On that basis, rejection of refund under Notification No. 5/2006-CE (NT) was found unsustainable, and the refund was held admissible. Case-Laws Service Tax Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340117