https://www.taxtmi.com/caselaws?id=247990 The appeal was dismissed, upholding the disallowance of the refund claim for service tax paid after July 2008 due to procedural errors in maintaining credits. The appellant's failure to establish a nexus between input and output services led to the rejection of certain credit claims. The Tribunal allowed the refund for renting immovable property service but deemed the claim time-barred under Section 11B of the Central Excise Act 1944. The overall decision upheld the lower authorities' rulings, with only a portion of the refund claim being deemed admissible. en-us Mon, 27 Jan 2014 00:00:00 +0530 Fri, 03 Jul 2015 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247990 The appeal was dismissed, upholding the disallowance of the refund claim for service tax paid after July 2008 due to procedural errors in maintaining credits. The appellant's failure to establish a nexus between input and output services led to the rejection of certain credit claims. The Tribunal allowed the refund for renting immovable property service but deemed the claim time-barred under Section 11B of the Central Excise Act 1944. The overall decision upheld the lower authorities' rulings, with only a portion of the refund claim being deemed admissible. Case-Laws Service Tax Mon, 27 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247990