Input services used for providing output service not disqualified on the basis that the same had only peripheral connection with output service

Advertisement Input services used for providing output service could not be disqualified on the basis that the same had only peripheral connection with the output service. Once it was established that the services had been used for providing the output service, rebate / refund claim became admissible, subject to verification of payment of service tax on the said service. Full Text of the CESTAT Order is as follows:- These are 11 appeals filed by the Revenue against various impugned orders. As the issue involved in all these appeals are similar and the respondent is same, we take up all thes...