TaxTMI 
TaxTMI 
2026 (8) TMI 1598
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....>Hon'ble Mr. S.K. Mohanty, Member (Judicial) And Hon'ble Mr. Sanjiv Srivastava, Member (Technical) For the Appellant : Ms. Dhruvi Shah, Advocate For the Respondent : Shri J.K. Jain, Authorised Representative ORDER PER: S.K. MOHANTY Heard both sides and examined the case records. 2. Brief facts of the case are that the appellants are engaged in providing taxable services under the....
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....d the refund benefit in respect of certain services and denied the benefit of refund in respect of some of the services, on the ground that there is no nexus between the disputed services and the output services exported by the appellants. On appeal against the said adjudication orders dated 11.02.2016, learned Commissioner (Appeals) in the impugned order dated 18.12.2017 has also favourably consi....
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.... no reference to the SCN issued by the department. 3.2 Further, the authorities below have denied the CENVAT benefit solely on the ground that there is no nexus between the disputed services and the output services exported by the appellants. Further, the refund benefit was also denied on the ground that relevant documents were not submitted by the appellants to demonstrate that the disputed se....
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....non-observance of the procedures or formula under Rule 5 by the appellants, the refund benefit cannot be denied on the ground that no nexus has been established between the disputed services and the output services exported by the appellants. In the following orders passed by judicial forum, it has been held that admissibility of CENVAT credit on input services cannot be dealt with in a refund pro....