Court :
CESTAT, Mumbai
Brief :
The Central, Excise and Service Tax Appellate Tribunal, Mumbai ("the CESTAT") in the case of M/s. Sequoia Capital India Advisors Pvt. Ltd. v. Commissioner of CGST & Central Excise (Service Tax Appeal No. 87174 of 2019) dated December 01, 2022 held that the refund of service tax cannot be denied on the ground of input/input services has no nexus with output services.
Citation :
Service Tax Appeal No. 87174 of 2019
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