https://www.taxtmi.com/caselaws?id=375625 The Tribunal remitted all appeals to the adjudicating authority for a detailed review. It emphasized that services excluded under Rule 2(l) cannot claim credit, while lack of nexus alone cannot justify denial of refund. The authority was directed to consider the appellant's ability to produce necessary documents and allow credit based on substantiated claims. en-us Wed, 20 Feb 2019 00:00:00 +0530 Fri, 22 Feb 2019 06:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375625 The Tribunal remitted all appeals to the adjudicating authority for a detailed review. It emphasized that services excluded under Rule 2(l) cannot claim credit, while lack of nexus alone cannot justify denial of refund. The authority was directed to consider the appellant's ability to produce necessary documents and allow credit based on substantiated claims. Case-Laws Service Tax Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375625