https://www.taxtmi.com/caselaws?id=196826 Refund under Rule 5 of the CENVAT Credit Rules, 2004 was allowed for works contract service, business auxiliary service, architect service and public relation management service because they were treated as input services under Rule 2(l). Applying the broad interpretation of input service and the business nexus principle, the Tribunal found that these services were used in relation to the assessee's business and export activity. Similar refund claims for later periods had also been accepted by the department, supporting admissibility. The refund was therefore held admissible for those services, while the remaining three services were not pursued. en-us Wed, 21 Sep 2016 00:00:00 +0530 Wed, 03 Jun 2026 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196826 Refund under Rule 5 of the CENVAT Credit Rules, 2004 was allowed for works contract service, business auxiliary service, architect service and public relation management service because they were treated as input services under Rule 2(l). Applying the broad interpretation of input service and the business nexus principle, the Tribunal found that these services were used in relation to the assessee's business and export activity. Similar refund claims for later periods had also been accepted by the department, supporting admissibility. The refund was therefore held admissible for those services, while the remaining three services were not pursued. Case-Laws Service Tax Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196826