https://www.taxtmi.com/caselaws?id=344496 Cenvat credit and service tax refund could not be denied for consultancy, maintenance, training, customs handling and security services used in exporting IT-enabled services. The services were directly connected with business support and export operations: consultancy and customs handling supported export work, maintenance and repair related to audio-visual systems used for business meetings, training updated employees for business needs, and security services were linked to workplace safety and transport compliance. As the services were used in rendering exported services and the tax paid was undisputed, denial of credit was incorrect. The assessee was entitled to the claimed credit and refund, and the disallowance was set aside. en-us Wed, 31 May 2017 00:00:00 +0530 Mon, 19 Jun 2017 07:03:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344496 Cenvat credit and service tax refund could not be denied for consultancy, maintenance, training, customs handling and security services used in exporting IT-enabled services. The services were directly connected with business support and export operations: consultancy and customs handling supported export work, maintenance and repair related to audio-visual systems used for business meetings, training updated employees for business needs, and security services were linked to workplace safety and transport compliance. As the services were used in rendering exported services and the tax paid was undisputed, denial of credit was incorrect. The assessee was entitled to the claimed credit and refund, and the disallowance was set aside. Case-Laws Service Tax Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344496