2015 (12) TMI 484 - AT - Service Tax

Denial of refund claim - chartered accountants services, cleaning activity services, consulting engineer services, custom house agents services and technical testing and analysis service - Held that - Appellant is eligible for refund in terms of our Interim Order 2015 (3) TMI 346 - CESTAT BANGALORE . We have also examined the nexus of these services with the final output service and the definition of input service and we find that appellant is eligible. - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Bangalore allowed the appellant's appeal for a refund claim of Rs. 23,80,311/-, out of which Rs. 3,33,720/- was not sanctioned. The refund was denied on various services, but the Tribunal found the appellant eligible for refund based on an interim order and the nexus of services with the final output service. The appeal was allowed, granting consequential relief to the appellant.