2026-VIL-1170-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Cenvat Credit on Input Services including insurance, rent a cab, air travel, hotel accommodation, restaurant, telecommunication, and business support services utilized in rendering export services – Disallowance of credit for certain input services on the ground that they were not related to output services, and further disallowed amounts on grounds of limitation - Whether input services such as insurance, rent a cab, air travel, hotel accommodation, restaurant, telecommunication, and business support services utilized for rendering export services are eligible for Cenvat credit refund under Rule 2(l) of the Cenvat Credit Rules 2004 – HELD - Under Rule 2(l) of the Cenvat Credit Rules 2004, an input service means any service used by a provider of output service for providing an output service, and excludes only those services specified in the exclusion clauses such as personal consumption of employees. The insurance services were procured for the company and employees at work and do not fall within exclusion clauses; rent a cab services were utilized for pick-up and drop of employees to workplace, which is a corporate requirement essential for business operations; air travel services were utilized for employee movement to other countries for rendering SAP implementation and support services, thereby generating convertible foreign exchange; hotel accommodation and restaurant services were provided to employees on official visits for business purposes; telecommunication services were utilized for official communication essential for delivery of output services; and business support services were directly linked to exports undertaken - As long as services were used directly or indirectly in or in relation to provisioning of output service and were not covered within the scope of exclusion, they constitute input services - The order of the lower authority is set aside and the appeal is allowed
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