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2016 (5) TMI 1245 - HC - Service TaxCenvat Credit - Nexus between output service and input service - Whether the Tribunal did not examine the aspects as to the output services could be said as service or not and whether the Tribunal ought not have remanded the matter - Held that:- at the relevant point of time, the service was not a service reckoned for the purpose of CENVAT credit followed by the decision of Karnataka High Court in the case of PR. Commissioner of Service Tax Versus Mportal (India) Wireless Solutions Pvt. Ltd. [2016 (4) TMI 409 - KARNATAKA HIGH COURT] but the Tribunal did not consider the said aspect. Under the circumstances, we do not find that the matter would call for interference as sought to be canvassed. Also the Tribunal has relegated the matter for finding/ascertaining the nexus between input service and the output services which would be required to be examined by the authorities. When the Tribunal was satisfied that the matter deserves further examination on facts for finding out the nexus, by exercise of discretion, it cannot be said such exercise of discretion is perverse. As there is no substantial questions of law arise for consideration, no case is made out for our interference. - Decided against the revenue
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