https://www.taxtmi.com/caselaws?id=788159 The note addresses two issues. First, services like common area maintenance, vending machine operation, photography and travel agent services qualify as eligible input services because Rule 2(l) covers services used directly or indirectly in relation to provision of output services and those whose absence would adversely affect quality or efficiency; consequence: entitlement to CENVAT credit and refund is recognised. Second, where provider and foreign recipient are separate legal entities with independent corporate governance, they constitute distinct establishments under Explanation 3(b), making the transaction an export of service and supporting the related CENVAT credit claim. 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 The note addresses two issues. First, services like common area maintenance, vending machine operation, photography and travel agent services qualify as eligible input services because Rule 2(l) covers services used directly or indirectly in relation to provision of output services and those whose absence would adversely affect quality or efficiency; consequence: entitlement to CENVAT credit and refund is recognised. Second, where provider and foreign recipient are separate legal entities with independent corporate governance, they constitute distinct establishments under Explanation 3(b), making the transaction an export of service and supporting the related CENVAT credit claim. Case-Laws Service Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788159