https://www.taxtmi.com/caselaws?id=773154 CESTAT Bangalore allowed partial appeal regarding rebate claims under Notification No. 12/2005-ST. The revenue authorities rejected refund claims arguing input services didn't qualify vis-`a-vis output services for export of taxable services. The Tribunal held that input services were eligible as they were essential for rendering output services, relying on precedents establishing no requirement for one-to-one nexus between input and output services. The Tribunal noted that since eligibility of input service credit wasn't questioned when originally availed, the appellant was entitled to refund. Appeal allowed partially. en-us Wed, 04 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773154 CESTAT Bangalore allowed partial appeal regarding rebate claims under Notification No. 12/2005-ST. The revenue authorities rejected refund claims arguing input services didn't qualify vis-`a-vis output services for export of taxable services. The Tribunal held that input services were eligible as they were essential for rendering output services, relying on precedents establishing no requirement for one-to-one nexus between input and output services. The Tribunal noted that since eligibility of input service credit wasn't questioned when originally availed, the appellant was entitled to refund. Appeal allowed partially. Case-Laws Service Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773154