https://www.taxtmi.com/caselaws?id=350416 The Tribunal upheld the Commissioner (A)'s order granting a refund on security and manpower recruitment services to the assessee, engaged in providing "Online Data Retrieval or Access Services." The Revenue's appeal against the refund was dismissed, as the Tribunal found the services to be essential for the business operations and having a nexus with the output service. The Commissioner (A) had correctly interpreted the definition of input services under the CENVAT Credit Rules, 2004, and allowed the refund claim based on the necessity of these services for the business. en-us Mon, 11 Sep 2017 00:00:00 +0530 Mon, 06 Nov 2017 08:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350416 The Tribunal upheld the Commissioner (A)'s order granting a refund on security and manpower recruitment services to the assessee, engaged in providing "Online Data Retrieval or Access Services." The Revenue's appeal against the refund was dismissed, as the Tribunal found the services to be essential for the business operations and having a nexus with the output service. The Commissioner (A) had correctly interpreted the definition of input services under the CENVAT Credit Rules, 2004, and allowed the refund claim based on the necessity of these services for the business. Case-Laws Service Tax Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350416