https://www.taxtmi.com/caselaws?id=387475 The Tribunal ruled in favor of the appellant on all three issues, overturning the impugned order and allowing the appeals. The denial of refund benefit based on the nexus between input and output services was rejected, clarifying that the refund claim should be based on the prescribed formula without the need to establish a nexus. The rejection of the refund application due to service description discrepancies was set aside, emphasizing compliance with the prescribed formula. The refusal of refund due to missing invoices was remanded for document verification, highlighting the claimant's responsibility to prove the use of input services for exporting output services. en-us Tue, 30 Jul 2019 00:00:00 +0530 Thu, 24 Oct 2019 07:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387475 The Tribunal ruled in favor of the appellant on all three issues, overturning the impugned order and allowing the appeals. The denial of refund benefit based on the nexus between input and output services was rejected, clarifying that the refund claim should be based on the prescribed formula without the need to establish a nexus. The rejection of the refund application due to service description discrepancies was set aside, emphasizing compliance with the prescribed formula. The refusal of refund due to missing invoices was remanded for document verification, highlighting the claimant's responsibility to prove the use of input services for exporting output services. Case-Laws Service Tax Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387475