https://www.taxtmi.com/caselaws?id=788159 Input service eligibility under Rule 2(l) extends to services used directly or indirectly for providing output services, without requiring a one-to-one correlation. Common area maintenance, vending machine operations, photography and travel-agent services may qualify where they support workplace upkeep, employee facilitation, or the quality and efficiency of exported output services, and are not excluded. Separate Indian and foreign legal entities, each governed by its own board, may be treated as establishments of distinct persons, allowing services to qualify as exports under Rule 6A(1)(f) and supporting CENVAT credit refunds. en-us Mon, 16 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788159 Input service eligibility under Rule 2(l) extends to services used directly or indirectly for providing output services, without requiring a one-to-one correlation. Common area maintenance, vending machine operations, photography and travel-agent services may qualify where they support workplace upkeep, employee facilitation, or the quality and efficiency of exported output services, and are not excluded. Separate Indian and foreign legal entities, each governed by its own board, may be treated as establishments of distinct persons, allowing services to qualify as exports under Rule 6A(1)(f) and supporting CENVAT credit refunds. Case-Laws Service Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788159