https://www.taxtmi.com/caselaws?id=374968 The Tribunal overturned the rejection of a refund claim for short-term accommodation service and air travel agency service, finding the denial unjustified due to the lack of nexus between input and output services. The appellant successfully argued that establishing a nexus was not mandatory under Rule 5 of CENVAT Credit Rules, and the department should not question credit admissibility during a refund claim process. The Tribunal emphasized that the rejection lacked a valid basis, setting aside the decision and allowing the appeals with any consequential relief. en-us Thu, 07 Feb 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374968 The Tribunal overturned the rejection of a refund claim for short-term accommodation service and air travel agency service, finding the denial unjustified due to the lack of nexus between input and output services. The appellant successfully argued that establishing a nexus was not mandatory under Rule 5 of CENVAT Credit Rules, and the department should not question credit admissibility during a refund claim process. The Tribunal emphasized that the rejection lacked a valid basis, setting aside the decision and allowing the appeals with any consequential relief. Case-Laws Service Tax Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374968