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2016 (5) TMI 1245 - KARNATAKA HIGH COURT

2016 (5) TMI 1245 - KARNATAKA HIGH COURT - TMI - Cenvat 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 .....

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amination 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 - CEA No. 44/2015 - Dated:- 14-3-2016 - MR. JAYANT PATEL AND MRS. B.V. NAGARATHNA JJ. For the Appellant: Sri. Jeevan. J. Neeralgi, Advocate For the Respondent: None JAYANT PATEL J., .....

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raised was two-fold; one was that the Tribunal did not examine the aspects as to the output services could be said as service or not and another was that, the Tribunal ought not have remanded the matter. Hence, he sought that this Court may interfere. 4. We may record that, in CEA 5/16 in case of Principal Commissioner of Service-Tax vs. mPortal decided on 9.3.2016, one of the contentions raised was as has been raised in the present matter. However, at the relevant point of time, the .....

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