https://www.taxtmi.com/caselaws?id=208073 The judge granted a condonation of delay in filing the appeal for 29 days. The stay petition filed by the department was declined, and the judge proceeded with the final disposal of the appeal. The rejection of the refund claim under CENVAT Credit Rules 2004 was set aside by the Commissioner (Appeals), leading to the department's appeal being rejected. The judgment upheld the Commissioner (Appeals)'s decision, emphasizing the essential nexus between the input and output services exported by the assessee. en-us Fri, 02 Dec 2011 00:00:00 +0530 Wed, 04 Jan 2012 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208073 The judge granted a condonation of delay in filing the appeal for 29 days. The stay petition filed by the department was declined, and the judge proceeded with the final disposal of the appeal. The rejection of the refund claim under CENVAT Credit Rules 2004 was set aside by the Commissioner (Appeals), leading to the department's appeal being rejected. The judgment upheld the Commissioner (Appeals)'s decision, emphasizing the essential nexus between the input and output services exported by the assessee. Case-Laws Service Tax Fri, 02 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208073