https://www.taxtmi.com/highlights?id=62274 Refund of service tax paid - input services - Nexus - The reasons assigned by the authorities below in this case for denial of the refund benefit to the applicant shall not stand for judicial scrutiny inasmuch as other than the allegation of non-establishment of nexus, the department had never questioned nor pointed out any discrepancy, alleging that the ingredients mentioned in Rule 5 ibid have not been complied with by the appellant. Hence, refund benefit shall not be denied to the appellant. - AT en-us Fri, 04 Mar 2022 08:57:33 +0530 Fri, 04 Mar 2022 08:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62274 Refund of service tax paid - input services - Nexus - The reasons assigned by the authorities below in this case for denial of the refund benefit to the applicant shall not stand for judicial scrutiny inasmuch as other than the allegation of non-establishment of nexus, the department had never questioned nor pointed out any discrepancy, alleging that the ingredients mentioned in Rule 5 ibid have not been complied with by the appellant. Hence, refund benefit shall not be denied to the appellant. - AT Highlights Service Tax Fri, 04 Mar 2022 08:57:33 +0530 https://www.taxtmi.com/highlights?id=62274