Service Tax Rebate Denied for Lack of Nexus; Show Cause Notice Fails to Clearly State Reason for Rejection.

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....Denial of rebate of Service Tax - no nexus between the input services and the exported output service - There is no clear proposition or proposal for this in the show cause notice. In the absence of a clear proposal, the ground of nexus to reject the rebate claim of tax paid on output service could not have been used - AT....