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2017 (3) TMI 725 - AT - Service TaxRefund claim - denial on the ground that input services do not have nexus with the output services provided by the appellant - Held that: - the Department has not issued a SCN proposing to reject the refund claim thereby the rejection has been unilaterally done by the Department without affording an opportunity to the appellant to put forward their case for establishing by necessary documents the eligibility of refund - the Tribunal have analysed the nexus/eligibility of refund in the appellant's own case for different period - the appellant is eligible for the refund - appeal allowed - decided in favor of appellant.
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