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2018 (8) TMI 620 - AT - Service TaxRefund of CENVAT Credit - rejection on the ground that the input services have no nexus with the output service exported by the appellant - Held that:- In view of the fact that the authorities below have denied the refund benefit mostly on the ground that there is no nexus between input services and output service provided by the appellant, the matter should go back to the original authority for consideration of the provisions of the amended Rule 5 read with TRU letter dated 16.03.2012 and thereafter, to determine whether the appellant is eligible for the benefit of refund as per the prescribed formula - appeal allowed by way of remand.
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