https://www.taxtmi.com/caselaws?id=275108 The Member (Judicial) allowed the appeal, overturning the disallowance of the refund claim for Air Travel Services under amended Rule 2(l) of CCR, 2004. The decision emphasized the direct connection between the input services (Air Travel Services) and the exported output services, citing precedents to support this interpretation. The appellant's evidence was deemed crucial, distinct from previous cases referenced by the Commissioner (Appeals), leading to the approval of the refund claim under Rule 5 of CCR, 2004. en-us Fri, 13 Jul 2018 00:00:00 +0530 Wed, 19 Sep 2018 05:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275108 The Member (Judicial) allowed the appeal, overturning the disallowance of the refund claim for Air Travel Services under amended Rule 2(l) of CCR, 2004. The decision emphasized the direct connection between the input services (Air Travel Services) and the exported output services, citing precedents to support this interpretation. The appellant's evidence was deemed crucial, distinct from previous cases referenced by the Commissioner (Appeals), leading to the approval of the refund claim under Rule 5 of CCR, 2004. Case-Laws Service Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275108