https://www.taxtmi.com/caselaws?id=359995 The Tribunal allowed the appeal of a Software Export Oriented Unit, holding that Diesel Consumption Charges and Out of Scope Charges constituted "input services" eligible for refund. The impugned order denying the refund claim on these services was set aside as unsustainable in law. The charges were deemed essential for maintaining service productivity and software service provision, falling under the definition of "input service." The judgment was pronounced on 16.04.2018. en-us Mon, 16 Apr 2018 00:00:00 +0530 Mon, 04 Mar 2019 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359995 The Tribunal allowed the appeal of a Software Export Oriented Unit, holding that Diesel Consumption Charges and Out of Scope Charges constituted "input services" eligible for refund. The impugned order denying the refund claim on these services was set aside as unsustainable in law. The charges were deemed essential for maintaining service productivity and software service provision, falling under the definition of "input service." The judgment was pronounced on 16.04.2018. Case-Laws Service Tax Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359995