https://www.taxtmi.com/caselaws?id=790803 Under the pre-01.04.2011 inclusive definition of input service, services linked to business activities, including outdoor catering, club or association, general insurance, cafeteria rent, rent-a-cab, bus or car hire, and support services, were treated as eligible when they had a business nexus. Refund claims under Rule 5 of the CENVAT Credit Rules could not be denied later by applying a narrower standard to credit already validly availed and not disputed at the stage of availment, especially where no Rule 14 recovery action was shown. The refund denial was therefore unsustainable and the claims were allowable. en-us Wed, 22 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790803 Under the pre-01.04.2011 inclusive definition of input service, services linked to business activities, including outdoor catering, club or association, general insurance, cafeteria rent, rent-a-cab, bus or car hire, and support services, were treated as eligible when they had a business nexus. Refund claims under Rule 5 of the CENVAT Credit Rules could not be denied later by applying a narrower standard to credit already validly availed and not disputed at the stage of availment, especially where no Rule 14 recovery action was shown. The refund denial was therefore unsustainable and the claims were allowable. Case-Laws Service Tax Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790803