https://www.taxtmi.com/caselaws?id=346540 The Tribunal remanded the case to the original authority for a fresh decision regarding a refund claim denial due to the perceived lack of nexus between input services and exported services. The appellant, a Private Limited Company under the Software Technology Park scheme, argued that the impugned order misinterpreted the definition of 'input service' under the Cenvat Credit Rules 2004. Citing relevant precedents, the Tribunal directed a reevaluation of the documents provided by the appellant and instructed the original authority to issue a reasoned order within three months, emphasizing adherence to principles of natural justice. en-us Fri, 14 Jul 2017 00:00:00 +0530 Fri, 18 Aug 2017 08:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346540 The Tribunal remanded the case to the original authority for a fresh decision regarding a refund claim denial due to the perceived lack of nexus between input services and exported services. The appellant, a Private Limited Company under the Software Technology Park scheme, argued that the impugned order misinterpreted the definition of 'input service' under the Cenvat Credit Rules 2004. Citing relevant precedents, the Tribunal directed a reevaluation of the documents provided by the appellant and instructed the original authority to issue a reasoned order within three months, emphasizing adherence to principles of natural justice. Case-Laws Service Tax Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346540