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TMI Blog2019 (12) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... enance service - denial on account of nexus - HELD THAT:- The learned Commissioner (Appeals) has rejected the refund claim observing that the Appellants failed to establish by adducing the documentary evidences that there has been nexus between the input service and output service, on which the refund has been claimed during the relevant period - The learned Advocate submits that the said document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent ORDER This appeal is filed against Order-in-Appeal No.PK/102 103/ML/2017, dt.04.09.2017, passed by the Commissioner (Appeals-II), CGST C.E., Mumbai 2. Briefly stated the facts of the case are that the Appellants had availed CENVAT Credit on various input services which were used in providing the taxable output service ultimately exported by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nking and Financial service, Telephone service, Legal Consultancy service, Management, Repair Maintenance service. He submits that all these input services have been used in providing output service exported and therefore denial of credit on these services observing that there is no nexus between the input service with the output service by the authorities below is bad in law. 4. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered the submissions advanced by both sides and perused the records. I find that the learned Commissioner (Appeals) has rejected the refund claim observing that the Appellants failed to establish by adducing the documentary evidences that there has been nexus between the input service and output service, on which the refund has been claimed during the relevant period. The learned Advocate submits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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