https://www.taxtmi.com/caselaws?id=281238 The Tribunal upheld the denial of refund for Business Auxiliary Service but allowed the refund application for other taxable services as they were utilized for exporting output services, meeting the definition of 'input service' under Rule 2(l) of the Cenvat Credit Rules, 2004. The rejection based on incorrect address details on invoices was deemed unsustainable. The refund for services excluding Business Auxiliary Service was granted in favor of the appellant. en-us Thu, 14 Sep 2017 00:00:00 +0530 Sat, 08 Jun 2019 18:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281238 The Tribunal upheld the denial of refund for Business Auxiliary Service but allowed the refund application for other taxable services as they were utilized for exporting output services, meeting the definition of 'input service' under Rule 2(l) of the Cenvat Credit Rules, 2004. The rejection based on incorrect address details on invoices was deemed unsustainable. The refund for services excluding Business Auxiliary Service was granted in favor of the appellant. Case-Laws Central Excise Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281238