https://www.taxtmi.com/caselaws?id=346439 Refund of unutilised CENVAT credit could not be denied where business support service, scientific and technical consultancy service, and renting of immovable property had a direct or indirect nexus with the provision of the output service. The services were treated as input services because payroll processing supported business operations, testing of developed software was part of technical consultancy, and the rented premises were used for rendering the output service. The refund claim was therefore admissible, subject to verification of 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 Refund of unutilised CENVAT credit could not be denied where business support service, scientific and technical consultancy service, and renting of immovable property had a direct or indirect nexus with the provision of the output service. The services were treated as input services because payroll processing supported business operations, testing of developed software was part of technical consultancy, and the rented premises were used for rendering the output service. The refund claim was therefore admissible, subject to verification of invoices by the adjudicating authority. Case-Laws Service Tax Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346439