https://www.taxtmi.com/caselaws?id=785531 Discussion concerns whether various input services qualify for refund/CENVAT credit by establishing nexus with the appellants' output services. The circular referenced and statutory provisions were considered, but the Commissioner (Appeals) treated only some services as having nexus without analysing each service or the appellants' submissions and authorities; remand was contested. The appellate bench found the remand unjustified where the lower authority had issued findings, and directed the Commissioner (Appeals) to decide the nexus and CENVAT credit eligibility on merits for each service, remanding only if quantification becomes necessary. en-us Tue, 20 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785531 Discussion concerns whether various input services qualify for refund/CENVAT credit by establishing nexus with the appellants' output services. The circular referenced and statutory provisions were considered, but the Commissioner (Appeals) treated only some services as having nexus without analysing each service or the appellants' submissions and authorities; remand was contested. The appellate bench found the remand unjustified where the lower authority had issued findings, and directed the Commissioner (Appeals) to decide the nexus and CENVAT credit eligibility on merits for each service, remanding only if quantification becomes necessary. Case-Laws Service Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785531