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TMI Blog2016 (5) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... above input services but has not categorically mentioned nor the question of nexus is examined by the Tribunal. It is true that the Tribunal found that liberal interpretation was to be made with regard to input services when one has to examine the nexus with the output services. But in our view, such could not be said to be sufficient to conclusively allow the revision claimed, unless the nature of service is examined and the nexus is found with the output services. It was required for the Tribunal to examine each of the services namely, event management service, real estate agent service, tour operator service and travel agents service for which the claim of refund was made and the Tribunal was to find out as to whether it has nexus with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority for sanction and payment of refund amount in accordance with law. 5. The brief facts of the case appears to be that as per the respondent, it is a registered unit rendering services of consulting engineer. As per the respondent, it is 100% export oriented unit engaged in providing services. The respondent filed an application for refund of unutilized CENVAT credit. On 10/9/2008, the Adjudicating Authority issued a notice to show-cause as to why the refund claim should not be rejected. On 21/7/2009, the Adjudicating Authority rejected the refund claim of the respondent. On 9/8/2010, when the matter was carried before the Commissioner of Central Excise (Appeals) (hereinafter referred to as the Appellate Authority ), the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service, (3) tour operator service and (4) travel agents service. The Tribunal, in the impugned order at paragraph No.4 has observed thus: 4. In view of the above, appellant has made out a complete case for eligibility for refund in respect of service tax paid on all the above input services. However, the matter has to be remanded for the purpose of verification of documents and records and sanction of refund and payment of the amount to the appellant. Accordingly, the appeal is allowed by way of remand for sanction and payment of refund in accordance with law subject to the observations made hereinabove. The aforesaid shows that the Tribunal did not examine the question of nexus vis- -vis the partic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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