https://www.taxtmi.com/caselaws?id=215133 The Appellate Tribunal CESTAT, Bangalore disposed of stay applications by the department and decided to finalize the appeals without granting the stay. Refunds of unutilized CENVAT credit were allowed only for input services with established nexus to output services. Appeals to the Commissioner (Appeals) resulted in refunds being granted subject to conditions, rendering departmental appeals ineffective. In the case of M/s Cibersites India Pvt. Ltd., the Tribunal clarified that the appellate decisions were not remand orders but substantive decisions, leading to dismissal of the department's appeal. Stay applications were rejected in all cases. en-us Tue, 20 Dec 2011 00:00:00 +0530 Thu, 14 Nov 2013 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215133 The Appellate Tribunal CESTAT, Bangalore disposed of stay applications by the department and decided to finalize the appeals without granting the stay. Refunds of unutilized CENVAT credit were allowed only for input services with established nexus to output services. Appeals to the Commissioner (Appeals) resulted in refunds being granted subject to conditions, rendering departmental appeals ineffective. In the case of M/s Cibersites India Pvt. Ltd., the Tribunal clarified that the appellate decisions were not remand orders but substantive decisions, leading to dismissal of the department's appeal. Stay applications were rejected in all cases. Case-Laws Service Tax Tue, 20 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215133