https://www.taxtmi.com/caselaws?id=327702 The High Court set aside the Tribunal's decision on a refund claim for unutilized CENVAT credit due to a lack of examination of the nexus between input services and output services for specific services. The Court directed the Tribunal to reconsider the appeal, emphasizing the necessity of analyzing the connection between services such as event management, real estate agent, tour operator, and travel agents services. The Tribunal was given six months to reevaluate the case and make a new decision based on a thorough assessment of the nexus, ultimately partially allowing the appeal without costs. en-us Thu, 31 Mar 2016 00:00:00 +0530 Sat, 19 Nov 2016 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327702 The High Court set aside the Tribunal's decision on a refund claim for unutilized CENVAT credit due to a lack of examination of the nexus between input services and output services for specific services. The Court directed the Tribunal to reconsider the appeal, emphasizing the necessity of analyzing the connection between services such as event management, real estate agent, tour operator, and travel agents services. The Tribunal was given six months to reevaluate the case and make a new decision based on a thorough assessment of the nexus, ultimately partially allowing the appeal without costs. Case-Laws Service Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327702