https://www.taxtmi.com/caselaws?id=330000 The Tribunal overturned the Commissioner (Appeals) decision and allowed the appellant's refund claim under the Cenvat Credit Rules, emphasizing the need to establish a direct nexus between input services and output services for eligibility. The Tribunal found that the disallowed services were essential for business operations, including fit outs integral to renting immovable property services. The lack of a show cause notice was deemed a violation of natural justice principles. Consequently, the rejection of the refund was considered unjustified, and the appellant's appeal was allowed with consequential reliefs. en-us Thu, 07 Apr 2016 00:00:00 +0530 Sat, 19 Nov 2016 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330000 The Tribunal overturned the Commissioner (Appeals) decision and allowed the appellant's refund claim under the Cenvat Credit Rules, emphasizing the need to establish a direct nexus between input services and output services for eligibility. The Tribunal found that the disallowed services were essential for business operations, including fit outs integral to renting immovable property services. The lack of a show cause notice was deemed a violation of natural justice principles. Consequently, the rejection of the refund was considered unjustified, and the appellant's appeal was allowed with consequential reliefs. Case-Laws Service Tax Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330000