https://www.taxtmi.com/caselaws?id=234641 The court allowed the appeal in part, granting a refund of Rs. 2,409 for food passes, while rejecting the Revenue's appeal on the remaining amounts. The judgment emphasized the necessity of establishing a direct nexus between input services and the business process to qualify for CENVAT credit refunds, highlighting the importance of clear utilization and relevance to business activities in determining eligibility. en-us Fri, 28 Dec 2012 00:00:00 +0530 Tue, 12 Jan 2016 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234641 The court allowed the appeal in part, granting a refund of Rs. 2,409 for food passes, while rejecting the Revenue's appeal on the remaining amounts. The judgment emphasized the necessity of establishing a direct nexus between input services and the business process to qualify for CENVAT credit refunds, highlighting the importance of clear utilization and relevance to business activities in determining eligibility. Case-Laws Service Tax Fri, 28 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234641