https://www.taxtmi.com/caselaws?id=344524 The tribunal allowed the appeal, holding that Banking and Other Financial Charges and Cargo Handling Services qualified as input services under Rule 2(l) of the Cenvat Credit Rules. It emphasized the broad interpretation of input services and their essential role in manufacturing activities for exports. The tribunal set aside the earlier orders rejecting the refund claims for these services, granting consequential relief to the appellants, who were 100% EOU exporters. en-us Mon, 16 Jan 2017 00:00:00 +0530 Tue, 20 Jun 2017 08:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344524 The tribunal allowed the appeal, holding that Banking and Other Financial Charges and Cargo Handling Services qualified as input services under Rule 2(l) of the Cenvat Credit Rules. It emphasized the broad interpretation of input services and their essential role in manufacturing activities for exports. The tribunal set aside the earlier orders rejecting the refund claims for these services, granting consequential relief to the appellants, who were 100% EOU exporters. Case-Laws Central Excise Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344524