https://www.taxtmi.com/caselaws?id=405231 The tribunal allowed the appeal, partially overturning the Commissioner (Appeals)' decision, granting the refund for the contested input services used in providing exported IT services. It emphasized that eligibility should focus on the actual use of input services for output services. The tribunal relied on legal precedents and CBEC clarification, affirming the appellant's entitlement to the refund for specific input services, excluding Health Club and Outdoor Catering. en-us Wed, 10 Mar 2021 00:00:00 +0530 Tue, 29 Oct 2024 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405231 The tribunal allowed the appeal, partially overturning the Commissioner (Appeals)' decision, granting the refund for the contested input services used in providing exported IT services. It emphasized that eligibility should focus on the actual use of input services for output services. The tribunal relied on legal precedents and CBEC clarification, affirming the appellant's entitlement to the refund for specific input services, excluding Health Club and Outdoor Catering. Case-Laws Service Tax Wed, 10 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405231