https://www.taxtmi.com/caselaws?id=788090 Rule 2(l) covers input services broadly and credits are allowable where records show use for exported output services; the adjudicating authority's disallowance lacked reasoned findings and is set aside in favour of the assessee. The proportional refund formula must be applied with reference to the specific registered premise claiming refund; where unit-wise accounts separate STPI and SEZ units, export and total turnover for the formula must be confined to the claiming premise. Appeals allowed; matter remitted to the original authority to redetermine quantum and sanction eligible refund with interest accordingly. en-us Tue, 10 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788090 Rule 2(l) covers input services broadly and credits are allowable where records show use for exported output services; the adjudicating authority's disallowance lacked reasoned findings and is set aside in favour of the assessee. The proportional refund formula must be applied with reference to the specific registered premise claiming refund; where unit-wise accounts separate STPI and SEZ units, export and total turnover for the formula must be confined to the claiming premise. Appeals allowed; matter remitted to the original authority to redetermine quantum and sanction eligible refund with interest accordingly. Case-Laws Service Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788090