2019 (12) TMI 234

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..... r, AC (AR) for the Respondent ORDER This appeal is filed against Order-in-Appeal No.PK/102 & 103/ML/2017, dt.04.09.2017, passed by the Commissioner (Appeals-II), CGST & C.E., Mumbai 2. Briefly stated the facts of the case are that the Appellants had availed CENVAT Credit on various input services which were used in providing the taxable output service ultimately exported by them, hence they fil .....

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..... e, Legal Consultancy service, Management, Repair & Maintenance service. He submits that all these input services have been used in providing output service exported and therefore denial of credit on these services observing that there is no nexus between the input service with the output service by the authorities below is bad in law. 4. Per contra, the learned A.R. for the Revenue submits that i .....

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..... e learned Commissioner (Appeals) has rejected the refund claim observing that the Appellants failed to establish by adducing the documentary evidences that there has been nexus between the input service and output service, on which the refund has been claimed during the relevant period. The learned Advocate submits that the said documents have been filed on 29.08.2017 after conclusion of hearing b .....

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