https://www.taxtmi.com/caselaws?id=348126 The Tribunal allowed the appeal in favor of the appellant, ruling that the refund claim was not time-barred as the physical submission was made within the stipulated time frame when considered in conjunction with the online filing. Additionally, the Tribunal held that the parking charges had a nexus with the output services, as the Revenue had previously accepted them as input services for cenvat credit. The impugned order rejecting the refund claim was set aside, and the appellant was granted the requested relief. en-us Mon, 31 Jul 2017 00:00:00 +0530 Sat, 16 Sep 2017 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348126 The Tribunal allowed the appeal in favor of the appellant, ruling that the refund claim was not time-barred as the physical submission was made within the stipulated time frame when considered in conjunction with the online filing. Additionally, the Tribunal held that the parking charges had a nexus with the output services, as the Revenue had previously accepted them as input services for cenvat credit. The impugned order rejecting the refund claim was set aside, and the appellant was granted the requested relief. Case-Laws Service Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348126