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        Service Tax

        Refund of unutilized CENVAT credit to a 100% EOU was denied on...

        EOU refund claim for unutilized CENVAT credit on various input services tied to exports allowed u/r 2(l)

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Refund of unutilized CENVAT credit to a 100% EOU was denied on the ground that various specified input services lacked "direct nexus/essentiality" with exported output services. The forum held that courier, scientific/technical consultancy, air travel booking for business travel, cargo handling/CHA for export documentation and statutory compliances, cleaning/maintenance of business premises, life insurance (for the pre-amendment period Jan-Mar 2011), and club/association related services qualify as "input service" under Rule 2(l) of the CCR, 2004, having direct or indirect nexus with provision of output services and not being excluded prior to 01.04.2011; consequently, refund of the unutilized credit was admissible as per prescribed conditions, and the appeal was allowed - CESTAT
                                Note: It is a system-generated summary and is for quick reference only.
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