https://www.taxtmi.com/caselaws?id=195684 Services with a direct and essential nexus to business operations, including statutory compliance, infrastructure, employee welfare, recruitment, transport, security, and maintenance, were treated as input services under the liberal reading of Rule 2(l) of the CENVAT Credit Rules, 2004. That construction supported refund treatment under Rule 5 where the services were integral to the provision of exported taxable services, and the assessee was therefore found eligible for the credit-refund claim on the core qualification issue. en-us Fri, 16 Dec 2016 00:00:00 +0530 Tue, 07 Nov 2017 19:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195684 Services with a direct and essential nexus to business operations, including statutory compliance, infrastructure, employee welfare, recruitment, transport, security, and maintenance, were treated as input services under the liberal reading of Rule 2(l) of the CENVAT Credit Rules, 2004. That construction supported refund treatment under Rule 5 where the services were integral to the provision of exported taxable services, and the assessee was therefore found eligible for the credit-refund claim on the core qualification issue. Case-Laws Service Tax Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195684