https://www.taxtmi.com/caselaws?id=401322 The High Court upheld the decision of the Tribunal, setting aside the partial rejection of the refund claim by the adjudicating authority. The Court emphasized the eligibility of credit on input services without the need to establish a nexus between input and output services exported. The matter was remanded to the first appellate authority for a fresh decision, stressing the importance of following hierarchical judicial discipline and principles of natural justice. The Tribunal directed the FAA to pass a de-novo appellate order within six months, ensuring a fair hearing for the appellant and adherence to established principles in the adjudication process. en-us Thu, 03 Dec 2020 00:00:00 +0530 Fri, 04 Dec 2020 08:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401322 The High Court upheld the decision of the Tribunal, setting aside the partial rejection of the refund claim by the adjudicating authority. The Court emphasized the eligibility of credit on input services without the need to establish a nexus between input and output services exported. The matter was remanded to the first appellate authority for a fresh decision, stressing the importance of following hierarchical judicial discipline and principles of natural justice. The Tribunal directed the FAA to pass a de-novo appellate order within six months, ensuring a fair hearing for the appellant and adherence to established principles in the adjudication process. Case-Laws Service Tax Thu, 03 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401322