https://www.taxtmi.com/caselaws?id=330656 The Tribunal allowed the appeal, setting aside the refund denial and granting consequential reliefs. It emphasized the necessity and integration of each input service for the output services provided by the appellants. The Tribunal rejected the Revenue's arguments on the lack of nexus between input and output services, citing the broader scope of input services pre-2011. Additionally, it deemed the denial of refund based on time-barred invoices unjustified, clarifying that the one-year time limit for refund claims does not require input credit to correspond to the months of export. en-us Tue, 15 Dec 2015 00:00:00 +0530 Fri, 18 Nov 2016 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330656 The Tribunal allowed the appeal, setting aside the refund denial and granting consequential reliefs. It emphasized the necessity and integration of each input service for the output services provided by the appellants. The Tribunal rejected the Revenue's arguments on the lack of nexus between input and output services, citing the broader scope of input services pre-2011. Additionally, it deemed the denial of refund based on time-barred invoices unjustified, clarifying that the one-year time limit for refund claims does not require input credit to correspond to the months of export. Case-Laws Service Tax Tue, 15 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330656