https://www.taxtmi.com/caselaws?id=390573 The Tribunal held that the refund claims were not time-barred as they were filed within the prescribed one-year period. The amount of refund claim of Rs. 5,55,616/- was deemed admissible as it was not considered time-barred. The Tribunal also ruled that there was a direct nexus between the input service and the service exported, supporting the appellant's entitlement to the refund. It was clarified that the service recipient's payment was not a mandatory requirement for refund consideration. The appellant was entitled to claim the refund, except for specific amounts related to 'tour operator service'. The appeal was disposed of with consequential relief. en-us Fri, 13 Dec 2019 00:00:00 +0530 Tue, 07 Jan 2020 06:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390573 The Tribunal held that the refund claims were not time-barred as they were filed within the prescribed one-year period. The amount of refund claim of Rs. 5,55,616/- was deemed admissible as it was not considered time-barred. The Tribunal also ruled that there was a direct nexus between the input service and the service exported, supporting the appellant's entitlement to the refund. It was clarified that the service recipient's payment was not a mandatory requirement for refund consideration. The appellant was entitled to claim the refund, except for specific amounts related to 'tour operator service'. The appeal was disposed of with consequential relief. Case-Laws Service Tax Fri, 13 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390573