https://www.taxtmi.com/caselaws?id=405086 The appellant filed appeals against the rejection of refund claims for input services used in exporting Call Centre and Renting of Immovable Property services. The Commissioner denied the refund citing lack of nexus between input and output services. The appellant argued citing legal precedents and CBEC clarification, emphasizing the importance of maintaining a connection between input and output services. The Tribunal allowed the appeals, granting the refund of CENVAT credit, except for specific services. The decision underscored the significance of legal precedents and maintaining a nexus between input and output services for refund eligibility. en-us Mon, 08 Mar 2021 00:00:00 +0530 Thu, 11 Mar 2021 09:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405086 The appellant filed appeals against the rejection of refund claims for input services used in exporting Call Centre and Renting of Immovable Property services. The Commissioner denied the refund citing lack of nexus between input and output services. The appellant argued citing legal precedents and CBEC clarification, emphasizing the importance of maintaining a connection between input and output services. The Tribunal allowed the appeals, granting the refund of CENVAT credit, except for specific services. The decision underscored the significance of legal precedents and maintaining a nexus between input and output services for refund eligibility. Case-Laws Service Tax Mon, 08 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405086