https://www.taxtmi.com/caselaws?id=220416 The Tribunal remanded two appeals concerning refund claims under Rule-5 of the CENVAT Credit Rules 2004 for reexamination of the nexus between input and output services. Emphasizing the significance of following Board's Circular guidelines, the Tribunal directed the original authority to assess the nexus diligently, granting parties the opportunity to present declarations. The Commissioner (Appeals) decisions were set aside due to insufficient clarity on the nexus issue, highlighting the necessity for a robust evaluation process to establish the connection between input and output services for refund eligibility. en-us Mon, 26 Nov 2012 00:00:00 +0530 Mon, 21 Jan 2013 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220416 The Tribunal remanded two appeals concerning refund claims under Rule-5 of the CENVAT Credit Rules 2004 for reexamination of the nexus between input and output services. Emphasizing the significance of following Board's Circular guidelines, the Tribunal directed the original authority to assess the nexus diligently, granting parties the opportunity to present declarations. The Commissioner (Appeals) decisions were set aside due to insufficient clarity on the nexus issue, highlighting the necessity for a robust evaluation process to establish the connection between input and output services for refund eligibility. Case-Laws Service Tax Mon, 26 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220416