https://www.taxtmi.com/caselaws?id=405092 The appeal was allowed as the rejection of the refund claim for Real Estate Agency Service and Works Contract Service was found to be based on a narrow interpretation of the Input Service definition. The court held that both services were crucial for the appellant's business requirements and directly linked to the primary business of exporting Information Technology Software Service. The rejection was set aside, and relief was granted to the appellant in accordance with the Input Service definition under CENVAT Credit Rules, 2004. en-us Tue, 09 Mar 2021 00:00:00 +0530 Sat, 30 Oct 2021 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405092 The appeal was allowed as the rejection of the refund claim for Real Estate Agency Service and Works Contract Service was found to be based on a narrow interpretation of the Input Service definition. The court held that both services were crucial for the appellant's business requirements and directly linked to the primary business of exporting Information Technology Software Service. The rejection was set aside, and relief was granted to the appellant in accordance with the Input Service definition under CENVAT Credit Rules, 2004. Case-Laws Service Tax Tue, 09 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405092