https://www.taxtmi.com/caselaws?id=346995 Rule 5 refund under the Cenvat Credit Rules, 2004 is available where taxable input services have a nexus with the assessee's business or exported output services. Service tax paid on renting of immovable property used for business, IT services used for internal software and payroll functions, delegate fees for employee training, and management consultancy, manpower recruitment, and technical inspection services were all treated as eligible input services. The text states that once tax is paid and the services are used in relation to business operations or export activity, refund cannot be denied merely because the payment was said not to have been legally required. en-us Thu, 10 Aug 2017 00:00:00 +0530 Tue, 24 Oct 2017 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346995 Rule 5 refund under the Cenvat Credit Rules, 2004 is available where taxable input services have a nexus with the assessee's business or exported output services. Service tax paid on renting of immovable property used for business, IT services used for internal software and payroll functions, delegate fees for employee training, and management consultancy, manpower recruitment, and technical inspection services were all treated as eligible input services. The text states that once tax is paid and the services are used in relation to business operations or export activity, refund cannot be denied merely because the payment was said not to have been legally required. Case-Laws Service Tax Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346995