https://www.taxtmi.com/caselaws?id=290978 The court set aside the order denying refund benefits under Rule 5 of the Cenvat Credit Rules, 2004, emphasizing that the establishment of a direct nexus between input and output services is not required. The denial based on the nexus was deemed unsustainable, and the matter was remanded for further adjudication on issues related to the payment of service tax under the Reverse Charge Mechanism and the submission of relevant invoices to demonstrate service tax payment. The appellant was granted a personal hearing, and the appeal was allowed in favor of the appellant. en-us Mon, 18 Nov 2019 00:00:00 +0530 Fri, 23 Oct 2020 14:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290978 The court set aside the order denying refund benefits under Rule 5 of the Cenvat Credit Rules, 2004, emphasizing that the establishment of a direct nexus between input and output services is not required. The denial based on the nexus was deemed unsustainable, and the matter was remanded for further adjudication on issues related to the payment of service tax under the Reverse Charge Mechanism and the submission of relevant invoices to demonstrate service tax payment. The appellant was granted a personal hearing, and the appeal was allowed in favor of the appellant. Case-Laws Service Tax Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290978