9911796707
TMI Blog2016 (5) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The present appeal is directed against order dated 12.3.2015 passed by the Tribunal in exercise of its appellate power whereby, the Tribunal has for reasons recorded in the impugned order has remanded the matter to the original adjudicating authority to decide the admissibility of refund keeping in view observations made by the Tribunal in the order. 2. We have heard Mr.Jeevan J.Neeralgi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the appellant is that, as per the decision of this Court in case of mPortal India Wireless Solutions Pvt.Ltd., v. C.S.T.,Bangalore [2011-TIOL-928-HD-KAR-ST] Cenvat credit would be available of input services even if out-put services are non-taxable. However, such services are identified by Clause (zzzze) of Sec.65(105) of Finance Act, 1994 with effect from 16.5.2008. Prior there to, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to be examined by the authorities. When the Tribunal was satisfied that the matter deserves further examination on facts for finding out the nexus, by exercise of discretion, it cannot be said such exercise of discretion is perverse. 7. In any event, no substantial questions of law would arise for our consideration. Under the circumstances, no case is made out for our interference. Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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