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2008 (3) TMI 35 - CESTAT, BANGALORE
The activities related to tax returns other business activities can not be said as Information Technology Services which was excluded from Business Auxiliary Services and therefore, refund of cenvat credit on input services used in providing export of such services is can not be disallowed. The scope of definition of input services is very wide and it covers input services related to business. Refund of cenvat credit is also allowed on export made prior to 14-3-2006 (the date of amendment).
