https://www.taxtmi.com/caselaws?id=218853 The Tribunal allowed the condonation-of-delay application for the delayed appeal filing. The appeal concerned a refund claim of unutilized CENVAT credit for service tax, focusing on the nexus between input and output services. The Commissioner (Appeals) upheld the nexus, leading to the dismissal of the Revenue's appeal due to lack of substantiation by the appellant and findings within the appeal's scope. The Tribunal's decision emphasized the clear connection between various input services and the output service, ultimately resulting in the dismissal of the appeal. en-us Wed, 08 Feb 2012 00:00:00 +0530 Tue, 27 Nov 2012 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218853 The Tribunal allowed the condonation-of-delay application for the delayed appeal filing. The appeal concerned a refund claim of unutilized CENVAT credit for service tax, focusing on the nexus between input and output services. The Commissioner (Appeals) upheld the nexus, leading to the dismissal of the Revenue's appeal due to lack of substantiation by the appellant and findings within the appeal's scope. The Tribunal's decision emphasized the clear connection between various input services and the output service, ultimately resulting in the dismissal of the appeal. Case-Laws Service Tax Wed, 08 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218853