https://www.taxtmi.com/caselaws?id=293944 The Tribunal overturned the Commissioner (Appeals) decision to deny the refund of service tax paid on input services, citing a lack of nexus between input and output services. The Tribunal found that since Rule 14 of the Cenvat Credit Rules was not invoked and the appellant had complied with Rule 5, the denial of refund based solely on the nexus issue was unjustifiable. The Tribunal agreed with the appellant's arguments supported by relevant case laws and allowed the appeals in favor of the appellant. en-us Mon, 26 Aug 2019 00:00:00 +0530 Thu, 11 Mar 2021 09:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293944 The Tribunal overturned the Commissioner (Appeals) decision to deny the refund of service tax paid on input services, citing a lack of nexus between input and output services. The Tribunal found that since Rule 14 of the Cenvat Credit Rules was not invoked and the appellant had complied with Rule 5, the denial of refund based solely on the nexus issue was unjustifiable. The Tribunal agreed with the appellant's arguments supported by relevant case laws and allowed the appeals in favor of the appellant. Case-Laws Service Tax Mon, 26 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293944