https://www.taxtmi.com/caselaws?id=213522 The Tribunal remanded the case for a correct decision after proper examination, emphasizing the crucial role of the license agreement in determining if the imported technical knowhow had a nexus with manufacturing automobile parts. The lack of analysis by the authorities and the absence of the agreement hindered informed decision-making, leading to non-speaking orders. The Tribunal directed a thorough assessment considering all relevant factors to establish the nexus between the imported knowhow and manufacturing activities, allowing the appellant an opportunity to present evidence and arguments for further review and analysis regarding the eligibility of imported services for tax credits. en-us Fri, 02 Sep 2011 00:00:00 +0530 Tue, 08 May 2012 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213522 The Tribunal remanded the case for a correct decision after proper examination, emphasizing the crucial role of the license agreement in determining if the imported technical knowhow had a nexus with manufacturing automobile parts. The lack of analysis by the authorities and the absence of the agreement hindered informed decision-making, leading to non-speaking orders. The Tribunal directed a thorough assessment considering all relevant factors to establish the nexus between the imported knowhow and manufacturing activities, allowing the appellant an opportunity to present evidence and arguments for further review and analysis regarding the eligibility of imported services for tax credits. Case-Laws Service Tax Fri, 02 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213522