https://www.taxtmi.com/caselaws?id=766135 Rule 2(l) of the CENVAT Credit Rules, 2004 permits refund of CENVAT credit on services with a sufficient nexus to exported output services, including hotel or short-term accommodation used for employee deployment, event management, and management or business consultancy linked to skill enhancement and process improvement. Accommodation service had also been previously accepted on similar facts, supporting eligibility. By contrast, outdoor catering and health check-up services fall within the exclusion clause when used primarily for employees' personal use or consumption, and remain ineligible after the amendment introduced by Notification No. 3/2011-CE (N.T.). The appeal therefore succeeded only for eligible input services and failed for excluded services. en-us Mon, 17 Feb 2025 00:00:00 +0530 Wed, 19 Feb 2025 08:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766135 Rule 2(l) of the CENVAT Credit Rules, 2004 permits refund of CENVAT credit on services with a sufficient nexus to exported output services, including hotel or short-term accommodation used for employee deployment, event management, and management or business consultancy linked to skill enhancement and process improvement. Accommodation service had also been previously accepted on similar facts, supporting eligibility. By contrast, outdoor catering and health check-up services fall within the exclusion clause when used primarily for employees' personal use or consumption, and remain ineligible after the amendment introduced by Notification No. 3/2011-CE (N.T.). The appeal therefore succeeded only for eligible input services and failed for excluded services. Case-Laws Service Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766135