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2010 (7) TMI 105 - AT - Service TaxRefund- The assessee’s claim for refund of unused input service tax credit availed for rendering output service exported by them has been partly disallowed to the extent of Rs.28,432/- and Rs.26,927/-. The reason for holding that credit is not admissible is that input services are not directly related to the output service provided by the assessees. Held that- in the light of the decision of KBACE Tech Pvt. Ltd. Vs CCE & ST, Bangalore [2010 (18) STR 281], set aside the impugned orders and remit the case to the adjudicating authority to decide afresh. The appeals are thus allowed by way of remand.
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