https://www.taxtmi.com/caselaws?id=368061 For the pre-01.04.2011 period, the definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004 was applied broadly to cover services used directly or indirectly in or in relation to output services and business activities. On that basis, disputed services such as rent-a-cab, manpower recruitment, outdoor catering, courier, security, scientific or technical consultancy and goods transport by road were treated as eligible input services, supporting refund of unutilized Cenvat credit under Rule 5 read with Notification No. 5/2006-CE(NT). Delay in sanctioning the refund attracted statutory interest under Section 11BB of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. en-us Wed, 01 Aug 2018 00:00:00 +0530 Mon, 01 Oct 2018 08:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368061 For the pre-01.04.2011 period, the definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004 was applied broadly to cover services used directly or indirectly in or in relation to output services and business activities. On that basis, disputed services such as rent-a-cab, manpower recruitment, outdoor catering, courier, security, scientific or technical consultancy and goods transport by road were treated as eligible input services, supporting refund of unutilized Cenvat credit under Rule 5 read with Notification No. 5/2006-CE(NT). Delay in sanctioning the refund attracted statutory interest under Section 11BB of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Case-Laws Service Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368061