https://www.taxtmi.com/caselaws?id=340361 The appeal was allowed in favor of the appellant due to the unjust rejection of the refund claim under Rule 5 of CENVAT Credit Rules, 2004. The Member found that the appellant was deprived of a fair opportunity to defend their case as no Show Cause Notice was issued. Emphasizing the need for a nexus between input and output services, the Member referenced previous Tribunal decisions and highlighted the violation of natural justice principles. Ultimately, the rejection of the refund claim was deemed unjustified, leading to the allowance of the appeal with consequential reliefs. en-us Thu, 19 Jan 2017 00:00:00 +0530 Mon, 20 Mar 2017 12:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340361 The appeal was allowed in favor of the appellant due to the unjust rejection of the refund claim under Rule 5 of CENVAT Credit Rules, 2004. The Member found that the appellant was deprived of a fair opportunity to defend their case as no Show Cause Notice was issued. Emphasizing the need for a nexus between input and output services, the Member referenced previous Tribunal decisions and highlighted the violation of natural justice principles. Ultimately, the rejection of the refund claim was deemed unjustified, leading to the allowance of the appeal with consequential reliefs. Case-Laws Service Tax Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340361