Appellate Tribunal grants refund for service tax on input services, citing nexus with output service.

The Appellate Tribunal CESTAT BANGALORE allowed the appeal for refund of service tax paid on input service of management or business consultant service received from abroad, finding a nexus between input and output service. The appeal was granted with consequential relief to the appellant.

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The Appellate Tribunal CESTAT BANGALORE allowed the appeal for refund of service tax paid on input service of management or business consultant service received from abroad. The refund claim was rejected initially, citing lack of nexus between input and output service, but the Tribunal found that the input service was indeed used for providing output service. The appeal was allowed with consequential relief to the appellant.

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