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2017 (7) TMI 943 - AT - Service TaxRefund of input services - denial on the ground of lack of nexus and some of the services are not covered by the definition of ‘input service’ - Held that: - all the input services viz., Parking, Cafeteria, Fitouts, Building, Housekeeping, Management Consultant Services, Custom House Agent Service, Supply of Tangible Goods Service, Event Management Service fall in the definition of ‘input service' as provided under Rule 2(l) of the CCR - with regard to Outdoor Catering and Rent-a-Cab Service both these services are related to the period after the amendment of ‘input service' definition w.e.f. 01.04.2011 and the learned consultant has also agreed not to press the refund of these two input services - appeal allowed - decided partly in favor of appellant.
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