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Integreon Managed Solutions Private ... vs Commissioner Central Goods And Service ... on 23 October, 2024 cites

C3I Consultants India Pvt. Ltd vs Commissioner Of Central Excise, ... on 18 February, 2014

8.3 In this regard, I also find that on a similar set of facts, in the case of Qualcomm India Pvt. Ltd. Vs.(supra), the Co-ordinate Bench of the Tribunal has dealt with the similar issue of refund of CENVAT credit of service tax paid on input services and have held that when the taking of credit has not been disputed by the department, then in refund of such credit under Rule 5 there is no requirement of nexus between input services and output services. The relevant paragraphs of the said order is extracted and given below:
Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 17 - Full Document

M/S. Integra Software Services Pvt. Ltd vs Commissioner Of Central Excise, ... on 6 August, 2015

8.4 I further find that the issue involving disallowance of CENVAT refund in respect of various input services, was dealt in detail by the Co-ordinate Bench of the Tribunal, in similar case of Integra Software Services Pvt. Ltd., (supra) and the refund of credit was allowed in favour of the appellants. The relevant paragraphs of the said order are given below:
Custom, Excise & Service Tax Tribunal Cites 0 - Cited by 3 - Full Document
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