https://www.taxtmi.com/caselaws?id=259615 The Appellate Tribunal CESTAT BANGALORE rejected the appellant's refund claim for accumulated credit due to common services not being distributed between the E.O.U. and STPI as per the concept of 'input service distributor'. The Tribunal found that denial of credit based solely on units being in the same premises was unjustified. The appellant's request for a remand to the original authority to decide the nexus issue for each input service was granted, and the matter was remanded for further determination based on previous decisions and additional relevant judgments. en-us Fri, 21 Nov 2014 00:00:00 +0530 Fri, 15 May 2015 08:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259615 The Appellate Tribunal CESTAT BANGALORE rejected the appellant's refund claim for accumulated credit due to common services not being distributed between the E.O.U. and STPI as per the concept of 'input service distributor'. The Tribunal found that denial of credit based solely on units being in the same premises was unjustified. The appellant's request for a remand to the original authority to decide the nexus issue for each input service was granted, and the matter was remanded for further determination based on previous decisions and additional relevant judgments. Case-Laws Central Excise Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259615