https://www.taxtmi.com/caselaws?id=194135 The Tribunal upheld the rejection of the refund claim due to exceeding the limitation period and the ineligibility of Shipping and Insurance Services as 'input services'. The Commissioner's decision denying the claim for Insurance Services was supported, citing the lack of evidence linking them to manufacturing activities or buyer agreements. The appeal lacked merit and was disposed of accordingly. en-us Wed, 09 Nov 2016 00:00:00 +0530 Wed, 30 Aug 2017 10:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194135 The Tribunal upheld the rejection of the refund claim due to exceeding the limitation period and the ineligibility of Shipping and Insurance Services as 'input services'. The Commissioner's decision denying the claim for Insurance Services was supported, citing the lack of evidence linking them to manufacturing activities or buyer agreements. The appeal lacked merit and was disposed of accordingly. Case-Laws Service Tax Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194135