https://www.taxtmi.com/caselaws?id=248486 The Tribunal upheld the appellate authority's decision to allow a refund claim under Rule 5 of Cenvat Credit Rules, 2004, finding a nexus between certain input services and the output service. The Tribunal dismissed the Revenue's appeal, which challenged the authority's power of remand. Additionally, the Tribunal held that denial of refund for certain input services like air ticket booking and professional charges was not valid solely based on the absence of registration, granting the assessee an opportunity to provide evidence for re-examination. The decision on these services was set aside for further review. en-us Tue, 21 Feb 2012 00:00:00 +0530 Fri, 13 Jun 2014 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248486 The Tribunal upheld the appellate authority's decision to allow a refund claim under Rule 5 of Cenvat Credit Rules, 2004, finding a nexus between certain input services and the output service. The Tribunal dismissed the Revenue's appeal, which challenged the authority's power of remand. Additionally, the Tribunal held that denial of refund for certain input services like air ticket booking and professional charges was not valid solely based on the absence of registration, granting the assessee an opportunity to provide evidence for re-examination. The decision on these services was set aside for further review. Case-Laws Service Tax Tue, 21 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248486