https://www.taxtmi.com/caselaws?id=284091 The Tribunal remanded the case to the original authority for verification, emphasizing the need to establish the utilization of services for providing output services. It disagreed with the Commissioner (Appeals) regarding the time limitation for filing refund applications from October to December 2012, allowing the refund benefit for that period. The Tribunal stressed the importance of establishing a nexus between input services and output services and directed a reexamination of various input services to determine their utilization in providing output services. The case highlighted technical lapses and the submission of proper documentation as crucial factors in claiming refund benefits. en-us Fri, 05 Oct 2018 00:00:00 +0530 Thu, 31 Oct 2019 08:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284091 The Tribunal remanded the case to the original authority for verification, emphasizing the need to establish the utilization of services for providing output services. It disagreed with the Commissioner (Appeals) regarding the time limitation for filing refund applications from October to December 2012, allowing the refund benefit for that period. The Tribunal stressed the importance of establishing a nexus between input services and output services and directed a reexamination of various input services to determine their utilization in providing output services. The case highlighted technical lapses and the submission of proper documentation as crucial factors in claiming refund benefits. Case-Laws Service Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284091