https://www.taxtmi.com/caselaws?id=342827 The Member (Judicial) upheld the Commissioner (Appeals)'s decision to dismiss the Department's appeal against a refund claim under Rule 5 of CENVAT Credit Rules, 2004. The Commissioner (Appeals) allowed the refund claim, emphasizing the elimination of the requirement to establish a nexus between input and output services post the 2012 amendment. The decision was supported by legal precedents, highlighting the importance of considering usage and appellant's claims. The Member (Judicial) concluded that the appeal lacked merit, confirming the dismissal of the appeals in open court. en-us Wed, 22 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342827 The Member (Judicial) upheld the Commissioner (Appeals)'s decision to dismiss the Department's appeal against a refund claim under Rule 5 of CENVAT Credit Rules, 2004. The Commissioner (Appeals) allowed the refund claim, emphasizing the elimination of the requirement to establish a nexus between input and output services post the 2012 amendment. The decision was supported by legal precedents, highlighting the importance of considering usage and appellant's claims. The Member (Judicial) concluded that the appeal lacked merit, confirming the dismissal of the appeals in open court. Case-Laws Service Tax Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342827