2015 (12) TMI 545

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.... For the Respondent : Shri Mohd. Yusuf, Addl. Commissioner(AR) ORDER Per : B.S.V. MURTHY The issue involved is eligibility of the appellant for refund of service tax paid on the input service of management or business consultant service received from abroad. The refund claim has been rejected on the ground that there is no nexus between the input service and the output service and it has ....