TMI Blog2018 (6) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... RS [2018 (6) TMI 1202 - KARNATAKA HIGH COURT], where Division Bench of this Court in the case of Principal Commissioner of S.T., Bangalore V/s. Broadcom India Research Pvt. Ltd., [2016 (6) TMI 877 - KARNATAKA HIGH COURT], has held that in these circumstances, no substantial question of law arises for consideration by this Court and therefore the appeal filed by the Revenue was dismissed - Held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Tribunal [CESTAT], South Zone Bench, Bengaluru, remanding the case back to the Adjudicating Authority to consider the claim of the refund of unutilized CENVAT Credit after investigating and re-examining the facts of the case about nexus between the output service and input service provided by the appellant-Assessee, which is engaged in the business of software solutions. 3. Learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces which would be required to be examined by the authorities. When the Tribunal was satisfied that the matter deserves further examination on facts for finding out the nexus, by exercise of discretion, it cannot be said such exercise of discretion is perverse. 7. In any event, no substantial questions of law would arise for our consideration. Under the circumstances, no case is made out fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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