https://www.taxtmi.com/caselaws?id=264271 The appellant was granted the right to a refund of accumulated CENVAT credit under Notification No.5/2006-CE as the court found a clear nexus between the input services utilized and the output services provided. The detailed table presented by the appellant, supported by legal precedents and justifications, demonstrated the essential nature of the input services in delivering the output services. The court emphasized the importance of establishing a direct link between input and output services to determine eligibility for CENVAT credit refunds, allowing the appeal and remanding the case for quantification and payment of the refund claim. en-us Wed, 13 May 2015 00:00:00 +0530 Thu, 14 Jan 2016 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264271 The appellant was granted the right to a refund of accumulated CENVAT credit under Notification No.5/2006-CE as the court found a clear nexus between the input services utilized and the output services provided. The detailed table presented by the appellant, supported by legal precedents and justifications, demonstrated the essential nature of the input services in delivering the output services. The court emphasized the importance of establishing a direct link between input and output services to determine eligibility for CENVAT credit refunds, allowing the appeal and remanding the case for quantification and payment of the refund claim. Case-Laws Service Tax Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264271