https://www.taxtmi.com/caselaws?id=269651 The Tribunal dismissed the Revenue's appeal against the modified Order-in-Original granting refund under Notification No. 05/2006 for specific services. The Tribunal relied on past precedents, including Apotex Ltd. & Others and C. Cubed Solutions Pvt. Ltd. vs. C.C.E, Bangalore, to affirm the nexus between input and output services, supporting the admissibility of refund claims. The retrospective amendment to the notification further bolstered the decision, leading to the rejection of the appeal and upholding the refund claims for the specified services. en-us Fri, 01 May 2015 00:00:00 +0530 Fri, 27 Nov 2015 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269651 The Tribunal dismissed the Revenue's appeal against the modified Order-in-Original granting refund under Notification No. 05/2006 for specific services. The Tribunal relied on past precedents, including Apotex Ltd. & Others and C. Cubed Solutions Pvt. Ltd. vs. C.C.E, Bangalore, to affirm the nexus between input and output services, supporting the admissibility of refund claims. The retrospective amendment to the notification further bolstered the decision, leading to the rejection of the appeal and upholding the refund claims for the specified services. Case-Laws Service Tax Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269651