https://www.taxtmi.com/caselaws?id=254700 The appellant, a captive software development center, had their refund claims rejected due to a perceived lack of nexus between input and output services provided to Safran Group. The rejection was based on the Maruti Suzuki Ltd. case, emphasizing the importance of this nexus. However, the CA referred to the Ramala Sahkari Chini Mills Ltd. case, disagreeing with Maruti Suzuki Ltd. and seeking a Larger Bench decision. The Tribunal found the appellant prima facie eligible for service tax credit on input services, granting a waiver of pre-deposit and a stay against recovery of balance dues for 180 days. en-us Wed, 28 May 2014 00:00:00 +0530 Mon, 29 Dec 2014 08:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254700 The appellant, a captive software development center, had their refund claims rejected due to a perceived lack of nexus between input and output services provided to Safran Group. The rejection was based on the Maruti Suzuki Ltd. case, emphasizing the importance of this nexus. However, the CA referred to the Ramala Sahkari Chini Mills Ltd. case, disagreeing with Maruti Suzuki Ltd. and seeking a Larger Bench decision. The Tribunal found the appellant prima facie eligible for service tax credit on input services, granting a waiver of pre-deposit and a stay against recovery of balance dues for 180 days. Case-Laws Service Tax Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254700