https://www.taxtmi.com/caselaws?id=345651 Refund of CENVAT credit on disputed input services was examined under Rule 5 of the Cenvat Credit Rules, 2004 on the question of nexus with output services. The appellate authority had applied Tribunal rulings to hold that the services qualified as eligible input services under the substituted Rule 5 regime, subject to the prescribed conditions, and no cogent reason was shown to disturb that conclusion. Credits relating to services with incomplete description, as well as travel and visa services, were also found admissible on the record, so the order allowing the refund claims was sustained. en-us Tue, 11 Jul 2017 00:00:00 +0530 Tue, 01 Aug 2017 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345651 Refund of CENVAT credit on disputed input services was examined under Rule 5 of the Cenvat Credit Rules, 2004 on the question of nexus with output services. The appellate authority had applied Tribunal rulings to hold that the services qualified as eligible input services under the substituted Rule 5 regime, subject to the prescribed conditions, and no cogent reason was shown to disturb that conclusion. Credits relating to services with incomplete description, as well as travel and visa services, were also found admissible on the record, so the order allowing the refund claims was sustained. Case-Laws Service Tax Tue, 11 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345651