https://www.taxtmi.com/caselaws?id=414771 Rule 5 of the CENVAT Credit Rules, 2004 was applied to refund of accumulated credit for exported services, with the broader principle that strict correlation between the exported output service and each input service is not required where the services are otherwise eligible. On that basis, Advertising Agency Services were treated as eligible input services, and the refund denial was held unsustainable for those services. Pandal or Shamiana Services were excluded because use for staff events was not satisfactorily established. Real Estate Agent and Consultant Service was also excluded because its connection with the rented premises was not adequately shown. en-us Tue, 26 Oct 2021 00:00:00 +0530 Wed, 17 Nov 2021 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414771 Rule 5 of the CENVAT Credit Rules, 2004 was applied to refund of accumulated credit for exported services, with the broader principle that strict correlation between the exported output service and each input service is not required where the services are otherwise eligible. On that basis, Advertising Agency Services were treated as eligible input services, and the refund denial was held unsustainable for those services. Pandal or Shamiana Services were excluded because use for staff events was not satisfactorily established. Real Estate Agent and Consultant Service was also excluded because its connection with the rented premises was not adequately shown. Case-Laws Service Tax Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414771