https://www.taxtmi.com/caselaws?id=220867 Refund of unutilized CENVAT credit under Notification No. 5/2006-CE (N.T.) was treated as available where the services had a direct business nexus with export operations. Rent-related facilities such as car park, cafeteria and terrace, along with outdoor catering, in-house training and professional services, were regarded as input services because they supported the assessee's business and export activity. The professional services were linked to return preparation and certification work, and the assessee's status as a 100% EOU under the STPI scheme reinforced the connection. On these facts, the departmental objection failed and the refund claim was upheld. en-us Fri, 06 Jul 2012 00:00:00 +0530 Thu, 10 Jul 2014 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220867 Refund of unutilized CENVAT credit under Notification No. 5/2006-CE (N.T.) was treated as available where the services had a direct business nexus with export operations. Rent-related facilities such as car park, cafeteria and terrace, along with outdoor catering, in-house training and professional services, were regarded as input services because they supported the assessee's business and export activity. The professional services were linked to return preparation and certification work, and the assessee's status as a 100% EOU under the STPI scheme reinforced the connection. On these facts, the departmental objection failed and the refund claim was upheld. Case-Laws Service Tax Fri, 06 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220867