https://www.taxtmi.com/caselaws?id=267244 The Tribunal overturned the Commissioner (Appeals)' rejection of refund claims by M/s. Ness Technologies (India) Private Limited. It held that a direct nexus between input and output services was unnecessary since almost 100% of services were exported. The Tribunal allowed reimbursement of expenses as part of the export value, contrary to the Commissioner's view. Additionally, telecommunication services, though invoiced to employees, were deemed eligible for refund as they were used for business activities. The matter was remanded for fresh adjudication within three months. en-us Thu, 16 Jul 2015 00:00:00 +0530 Mon, 16 May 2016 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267244 The Tribunal overturned the Commissioner (Appeals)' rejection of refund claims by M/s. Ness Technologies (India) Private Limited. It held that a direct nexus between input and output services was unnecessary since almost 100% of services were exported. The Tribunal allowed reimbursement of expenses as part of the export value, contrary to the Commissioner's view. Additionally, telecommunication services, though invoiced to employees, were deemed eligible for refund as they were used for business activities. The matter was remanded for fresh adjudication within three months. Case-Laws Service Tax Thu, 16 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267244