https://www.taxtmi.com/caselaws?id=373555 The Tribunal ruled in favor of the appellant, overturning the denial of refund for accumulated cenvat credit. The appellant was not classified as an intermediary as there was no direct nexus between the service fee and goods supply, establishing a principal-to-principal relationship. The Tribunal also confirmed the business purpose of input services, establishing a valid nexus with output services, making the appellant eligible for refund. Additionally, the denial of cenvat credit for services used at unregistered premises was deemed legally unsustainable under Rule 3 of the Cenvat Credit Rules. en-us Fri, 11 Jan 2019 00:00:00 +0530 Mon, 24 Aug 2020 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373555 The Tribunal ruled in favor of the appellant, overturning the denial of refund for accumulated cenvat credit. The appellant was not classified as an intermediary as there was no direct nexus between the service fee and goods supply, establishing a principal-to-principal relationship. The Tribunal also confirmed the business purpose of input services, establishing a valid nexus with output services, making the appellant eligible for refund. Additionally, the denial of cenvat credit for services used at unregistered premises was deemed legally unsustainable under Rule 3 of the Cenvat Credit Rules. Case-Laws Service Tax Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373555