https://www.taxtmi.com/caselaws?id=192136 The appeal against the rejection of the refund claim was successful. The Member (Judicial) determined that the services listed by the appellant qualified as input services essential for the business. It was established that the department did not prove the services were primarily for personal consumption, leading to the unjustified rejection of the refund claim. The impugned order was set aside, and the appeal was allowed with any necessary reliefs. en-us Wed, 18 Jan 2017 00:00:00 +0530 Tue, 16 May 2017 06:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192136 The appeal against the rejection of the refund claim was successful. The Member (Judicial) determined that the services listed by the appellant qualified as input services essential for the business. It was established that the department did not prove the services were primarily for personal consumption, leading to the unjustified rejection of the refund claim. The impugned order was set aside, and the appeal was allowed with any necessary reliefs. Case-Laws Service Tax Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192136