https://www.taxtmi.com/caselaws?id=269511 A dispute over denial of CENVAT credit on input services for alleged lack of nexus with output service could not be treated as a refund claim under Rule 5 of the CENVAT Credit Rules, 2004. The appellate authority was required to decide the issue actually raised, namely admissibility of the credit and the consequential demand with interest and penalties, and its recharacterisation of the matter as refund was incorrect. The order was therefore set aside and the matter remanded for fresh decision after hearing the respondent. en-us Wed, 13 May 2015 00:00:00 +0530 Tue, 15 Dec 2015 22:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269511 A dispute over denial of CENVAT credit on input services for alleged lack of nexus with output service could not be treated as a refund claim under Rule 5 of the CENVAT Credit Rules, 2004. The appellate authority was required to decide the issue actually raised, namely admissibility of the credit and the consequential demand with interest and penalties, and its recharacterisation of the matter as refund was incorrect. The order was therefore set aside and the matter remanded for fresh decision after hearing the respondent. Case-Laws Service Tax Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269511