https://www.taxtmi.com/caselaws?id=360849 The case involved a dispute over the refund of unutilized CENVAT credit for exported Information Software Services (ITSS). The appellant challenged the rejection of the refund on grounds of time bar, lack of nexus, and denial of certain input services. A Larger Bench decision clarified the relevant date for refund consideration. The Tribunal remanded the case for a fresh examination, emphasizing correct computation and consideration of the nexus between input and output services. The impugned order was set aside, and both appeals were allowed for reconsideration based on the Larger Bench decision. en-us Tue, 27 Feb 2018 00:00:00 +0530 Thu, 24 May 2018 07:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360849 The case involved a dispute over the refund of unutilized CENVAT credit for exported Information Software Services (ITSS). The appellant challenged the rejection of the refund on grounds of time bar, lack of nexus, and denial of certain input services. A Larger Bench decision clarified the relevant date for refund consideration. The Tribunal remanded the case for a fresh examination, emphasizing correct computation and consideration of the nexus between input and output services. The impugned order was set aside, and both appeals were allowed for reconsideration based on the Larger Bench decision. Case-Laws Service Tax Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360849