2015 (12) TMI 545 - AT - Service Tax

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.

Summary

The Appellate Tribunal CESTAT BANGALORE allowed the appeal for refund of service tax paid on input service of management or business consultant service received from abroad. The refund claim was rejected initially, citing lack of nexus between input and output service, but the Tribunal found that the input service was indeed used for providing output service. The appeal was allowed with consequential relief to the appellant.