https://www.taxtmi.com/caselaws?id=346439 The Tribunal allowed the appeal against the rejection of the refund under Section 84 of the Finance Act. It found that the impugned services, including Business Support Service, Scientific and Technical Testing Consultancy service, and renting of immovable property, were essential for the appellant's business activities. The Tribunal interpreted the definition of input service broadly and set aside the previous decision, emphasizing the importance of the services for the appellant's operations. The appeal was granted, subject to verification of the invoices by the adjudicating authority. en-us Wed, 12 Jul 2017 00:00:00 +0530 Mon, 14 Aug 2017 07:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346439 The Tribunal allowed the appeal against the rejection of the refund under Section 84 of the Finance Act. It found that the impugned services, including Business Support Service, Scientific and Technical Testing Consultancy service, and renting of immovable property, were essential for the appellant's business activities. The Tribunal interpreted the definition of input service broadly and set aside the previous decision, emphasizing the importance of the services for the appellant's operations. The appeal was granted, subject to verification of the invoices by the adjudicating authority. Case-Laws Service Tax Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346439