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2015 (12) TMI 545 - CESTAT BANGALORE

2015 (12) TMI 545 - CESTAT BANGALORE - 2015 (40) S.T.R. 300 (Tri. - Bang.) - Denial of refund claim - management or business consultant service received from abroad - Nexus between input and output service - Held that:- input service has been used for providing output service and therefore there is nexus and the appellant is eligible for the refund which has been rejected and demanded back - Decided in favour of assessee. - ST/1900/2011-SM - Final Order No. 20809 / 2015 - Dated:- 19-3-2015 - SHR .....

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