https://www.taxtmi.com/caselaws?id=325440 The Tribunal allowed the appeal, overturning the denial of refund claims for unutilized CENVAT credit on input services related to Information Technology Software Services. The Tribunal found that the appellant had demonstrated the necessary nexus between input and output services, submitting all required documents for scrutiny. Emphasizing the broad definition of input services pre-01/04/2011 and the lack of mandatory one-to-one correlation between remittances and export invoices, the Tribunal criticized the Revenue for unnecessary verification requests. The impugned services were deemed eligible as input services, leading to the refund being granted with consequential relief. en-us Thu, 21 Jan 2016 00:00:00 +0530 Fri, 16 Sep 2016 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325440 The Tribunal allowed the appeal, overturning the denial of refund claims for unutilized CENVAT credit on input services related to Information Technology Software Services. The Tribunal found that the appellant had demonstrated the necessary nexus between input and output services, submitting all required documents for scrutiny. Emphasizing the broad definition of input services pre-01/04/2011 and the lack of mandatory one-to-one correlation between remittances and export invoices, the Tribunal criticized the Revenue for unnecessary verification requests. The impugned services were deemed eligible as input services, leading to the refund being granted with consequential relief. Case-Laws Service Tax Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325440