https://www.taxtmi.com/caselaws?id=773468 The Tribunal allowed the appeal of a 100% EOU providing business auxiliary services, granting refund of service tax paid on input services including Event Management and Pandal and Shamiana Services under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal interpreted "input service" liberally, holding that services supporting exported output services qualify for refund even if not directly essential. The decision overturned the Commissioner (Appeals) who had rejected claims for these services, emphasizing that activities relating to business must be construed broadly to include all support services utilized in providing exported taxable services. en-us Thu, 03 Apr 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773468 The Tribunal allowed the appeal of a 100% EOU providing business auxiliary services, granting refund of service tax paid on input services including Event Management and Pandal and Shamiana Services under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal interpreted "input service" liberally, holding that services supporting exported output services qualify for refund even if not directly essential. The decision overturned the Commissioner (Appeals) who had rejected claims for these services, emphasizing that activities relating to business must be construed broadly to include all support services utilized in providing exported taxable services. Case-Laws Service Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773468