https://www.taxtmi.com/caselaws?id=191161 The appeal challenged the rejection of a refund claim related to service tax paid on input services for exportation of output service. The Commissioner (Appeals) partially allowed the refund claim but disallowed a portion due to lack of nexus between input services and the exported output service, specifically related to advertisement and sponsorship services. The Tribunal granted the refund benefit citing previous decisions favoring the appellant, except for visa charges incurred for employees' family members. The impugned order was set aside, and the appeal was allowed, granting relief on disputed services but excluding visa charges from refund eligibility. en-us Tue, 21 Jul 2015 00:00:00 +0530 Wed, 22 Mar 2017 23:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191161 The appeal challenged the rejection of a refund claim related to service tax paid on input services for exportation of output service. The Commissioner (Appeals) partially allowed the refund claim but disallowed a portion due to lack of nexus between input services and the exported output service, specifically related to advertisement and sponsorship services. The Tribunal granted the refund benefit citing previous decisions favoring the appellant, except for visa charges incurred for employees' family members. The impugned order was set aside, and the appeal was allowed, granting relief on disputed services but excluding visa charges from refund eligibility. Case-Laws Service Tax Tue, 21 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191161