https://www.taxtmi.com/caselaws?id=258865 The Tribunal allowed the appeal against the rejection of a refund claim of Rs. 26,11,022 under Rule 5 of Cenvat Credit Rules, 2004 for exported services. The Tribunal held that services like landscaping, IT cables, and framework installations were essential for modernization and renovation of premises to enhance the atmosphere for providing output services. Referring to precedents and CBEC Circular, the Tribunal established a nexus between input services and the efficiency of providing output services, granting the refund claim and any consequential relief in favor of the appellant. en-us Wed, 21 Jan 2015 00:00:00 +0530 Wed, 22 Apr 2015 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258865 The Tribunal allowed the appeal against the rejection of a refund claim of Rs. 26,11,022 under Rule 5 of Cenvat Credit Rules, 2004 for exported services. The Tribunal held that services like landscaping, IT cables, and framework installations were essential for modernization and renovation of premises to enhance the atmosphere for providing output services. Referring to precedents and CBEC Circular, the Tribunal established a nexus between input services and the efficiency of providing output services, granting the refund claim and any consequential relief in favor of the appellant. Case-Laws Service Tax Wed, 21 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258865