https://www.taxtmi.com/caselaws?id=272144 The Tribunal remanded the matter to the original adjudicating authority to examine the nexus between input and output services and upheld the time-bar for part of the refund claim. The relevant date for calculating the limitation period for refund claims in the case of export of services is the date on which the consideration is received. Both appeals were disposed of accordingly. en-us Fri, 05 Feb 2016 00:00:00 +0530 Sun, 28 Feb 2016 14:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272144 The Tribunal remanded the matter to the original adjudicating authority to examine the nexus between input and output services and upheld the time-bar for part of the refund claim. The relevant date for calculating the limitation period for refund claims in the case of export of services is the date on which the consideration is received. Both appeals were disposed of accordingly. Case-Laws Service Tax Fri, 05 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272144