2021 (7) TMI 23 - AT - Service Tax

Refund of Cenvat credit - Denial on the ground of want of nexus - HELD THAT - Refund denied by relying on various decisions including an order of this bench of the Tribunal in the case of M/S. TEMENOS INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI 2020 (2) TMI 354 - CESTAT CHENNAI wherein the denial of refund on the very same issue has been held to be incorrect. The denial of refund cannot be sustained - Appeal allowed - decided in favor of appellant.

Summary

The appeal involved denial of refund of Cenvat credit due to lack of nexus. The appellant's submission and previous decisions led to setting aside the denial of refund, allowing the appeal with consequential benefits.