https://www.taxtmi.com/caselaws?id=423980 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the impugned order. It held that the service in question qualified as Business Support Service, even if considered marketing service, and a procedural lapse in not listing it in the approved services should not bar the refund. The Tribunal emphasized the distinction between units within the same enterprise and allowed separate identities, leading to the unsustainable denial of the refund based on service approval and entity identity grounds. en-us Fri, 17 Jun 2022 00:00:00 +0530 Fri, 20 Feb 2026 17:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423980 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the impugned order. It held that the service in question qualified as Business Support Service, even if considered marketing service, and a procedural lapse in not listing it in the approved services should not bar the refund. The Tribunal emphasized the distinction between units within the same enterprise and allowed separate identities, leading to the unsustainable denial of the refund based on service approval and entity identity grounds. Case-Laws Service Tax Fri, 17 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423980