TMI Blog2014 (8) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... administrative assistance were included in the category of Business Support Service only subsequently and during the period involved in this case, the definition did not include operational and administrative assistance. Activities can be better classified and more specifically covered by Legal Consultancy Service. However we also observe that appellant would be entitled to CENVAT credit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants had obtained legal consultancy service for the purpose of obtaining patent rights abroad. This has been categorized under operational or administrative assistance and has been held to be amounting to Business Support Service in the impugned order. He submits that during the relevant period involved in this case, operational and administrative assistance did not form part of the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner in the impugned order has classified the service under Business Support Service' taking a view that the service received by the appellants is in the nature of operational and administrative assistance. These items were included in the category of Business Support Service only subsequently and during the period involved in this case, the definition did not include operational and admini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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