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of <h1>Appellate Tribunal grants refund claim for services connected to final output; partial denial overturned</h1> <h3>INGERSOLL-RAND INTERNATIONAL (INDIA) LTD. Versus COMMR. OF S.T., BANGALORE</h3> INGERSOLL-RAND INTERNATIONAL (INDIA) LTD. Versus COMMR. OF S.T., BANGALORE - 2015 (38) S.T.R. 646 (Tri. - Bang.) The Appellate Tribunal CESTAT Bangalore allowed the appellant's appeal for a refund claim of Rs. 23,80,311/-, out of which Rs. 3,33,720/- was not sanctioned. The refund was denied on various services, but the Tribunal found the appellant eligible for refund based on an interim order and the nexus of services with the final output service. The appeal was allowed, granting consequential relief to the appellant.
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