https://www.taxtmi.com/caselaws?id=325953 The Tribunal found the denial of refund of unutilized CENVAT credit unjustified, setting aside the impugned order and allowing the appeal with consequential reliefs. The Tribunal held that the services exported were taxable under Information Technology Software Services (ITSS), and the refund claims were not time-barred. Additionally, the lack of strict one-to-one correlation between inward remittances and export invoices was deemed unjustifiable, and the nexus between input services and services exported was considered sufficient. en-us Tue, 02 Feb 2016 00:00:00 +0530 Sat, 02 Apr 2016 10:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325953 The Tribunal found the denial of refund of unutilized CENVAT credit unjustified, setting aside the impugned order and allowing the appeal with consequential reliefs. The Tribunal held that the services exported were taxable under Information Technology Software Services (ITSS), and the refund claims were not time-barred. Additionally, the lack of strict one-to-one correlation between inward remittances and export invoices was deemed unjustifiable, and the nexus between input services and services exported was considered sufficient. Case-Laws Service Tax Tue, 02 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325953