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2016 (5) TMI 683 - HC - Service TaxRefund claim - 100% EOU unit - Event management service, Real estate agent service, Tour operator service and Travel agents service - Refund claim was allowed for the services where nexus was found and not allowed +for services where nexus was not found by the appellate authority - Held that:- the Tribunal did not examine the question of nexus vis-à-vis the particular service for which the refund claim was disallowed, but gave a summary finding for the refund available on all the above input services but has not categorically mentioned nor the question of nexus is examined by the Tribunal. It is true that the Tribunal found that liberal interpretation was to be made with regard to input services when one has to examine the nexus with the output services. But in our view, such could not be said to be sufficient to conclusively allow the revision claimed, unless the nature of service is examined and the nexus is found with the output services. It was required for the Tribunal to examine each of the services namely, event management service, real estate agent service, tour operator service and travel agents service for which the claim of refund was made and the Tribunal was to find out as to whether it has nexus with the output services, which was being rendered by the respondent or not. As there is no discussion whatsoever on the said aspects, we find that the order of the Tribunal can be said to be without consideration of the relevant aspects germane to the exercise of the power and hence, the order cannot be sustained in the eye of law. Therefore, the impugned order passed by the Tribunal is set aside with a direction that the appeal shall stand restored to the file of the Tribunal and the Tribunal shall examine the appeal afresh in light of the observations made by this court in the present judgment and after hearing both sides, the Tribunal shall pa ss an appropriate order as early as possible. - Decided partly in favour of revenue
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