https://www.taxtmi.com/caselaws?id=343610 Real estate agent service and technical testing and analysis service were held to have a sufficient nexus with the business, so they qualified as input services under the CENVAT Credit Rules and refund of accumulated CENVAT credit was allowable on those claims. The claims relating to advertisement service and cargo handling service were not adjudicated on merits by the appellate authority, so those issues required a fresh reasoned decision after consideration of the materials and submissions. The matter was therefore remanded for reconsideration of those remaining refund claims. en-us Fri, 12 May 2017 00:00:00 +0530 Thu, 22 Jun 2017 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343610 Real estate agent service and technical testing and analysis service were held to have a sufficient nexus with the business, so they qualified as input services under the CENVAT Credit Rules and refund of accumulated CENVAT credit was allowable on those claims. The claims relating to advertisement service and cargo handling service were not adjudicated on merits by the appellate authority, so those issues required a fresh reasoned decision after consideration of the materials and submissions. The matter was therefore remanded for reconsideration of those remaining refund claims. Case-Laws Service Tax Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343610