https://www.taxtmi.com/caselaws?id=764971 CESTAT Hyderabad allowed the appeal by remand in a service tax refund case. The tribunal held that rejection of refund claims on grounds of lack of nexus between input and output services was unsustainable, as the Department subsequently accepted nexus for most services except four. The tribunal found errors in computing eligible refund amounts, ruling that Gross Eligible Cenvat Credit should be used instead of Closing Cenvat Balance per established precedent. Issues regarding reverse charge mechanism payments and foreign currency invoices were resolved through available documentation and prior authority acceptance. The case was remanded for verification of procedural matters concerning unregistered premises registration status. en-us Mon, 16 Dec 2024 00:00:00 +0530 Tue, 21 Jan 2025 12:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764971 CESTAT Hyderabad allowed the appeal by remand in a service tax refund case. The tribunal held that rejection of refund claims on grounds of lack of nexus between input and output services was unsustainable, as the Department subsequently accepted nexus for most services except four. The tribunal found errors in computing eligible refund amounts, ruling that Gross Eligible Cenvat Credit should be used instead of Closing Cenvat Balance per established precedent. Issues regarding reverse charge mechanism payments and foreign currency invoices were resolved through available documentation and prior authority acceptance. The case was remanded for verification of procedural matters concerning unregistered premises registration status. Case-Laws Service Tax Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764971