https://www.taxtmi.com/caselaws?id=297172 The Tribunal allowed the appeal in favor of the appellant, setting aside the denial of the Cenvat Credit refund on disputed input services. The decision highlighted that the authorities erred in rejecting the refund solely based on the lack of nexus between the input and output services, as no other grounds were raised for denial. The Tribunal emphasized compliance with statutory provisions and ruled that the appellant was entitled to the refund benefit under Rule 5 without the need to establish a direct nexus between the input and output services. en-us Tue, 19 Nov 2019 00:00:00 +0530 Sun, 22 Aug 2021 12:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297172 The Tribunal allowed the appeal in favor of the appellant, setting aside the denial of the Cenvat Credit refund on disputed input services. The decision highlighted that the authorities erred in rejecting the refund solely based on the lack of nexus between the input and output services, as no other grounds were raised for denial. The Tribunal emphasized compliance with statutory provisions and ruled that the appellant was entitled to the refund benefit under Rule 5 without the need to establish a direct nexus between the input and output services. Case-Laws Service Tax Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297172