https://www.taxtmi.com/caselaws?id=334560 Deemed export turnover from clearances between two 100% EOUs was treated at par with physical exports for refund under Rule 5 of the CENVAT Credit Rules, 2004. The disputed services, including legal consultancy and erection, commissioning and installation, were recognised as input services, while management, maintenance and repair and project management consultancy required supporting documents for business nexus verification and fresh quantification. The refund dispute was therefore allowed in part and remanded for reconsideration with permission to furnish records. en-us Wed, 09 Nov 2016 00:00:00 +0530 Tue, 29 Aug 2017 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334560 Deemed export turnover from clearances between two 100% EOUs was treated at par with physical exports for refund under Rule 5 of the CENVAT Credit Rules, 2004. The disputed services, including legal consultancy and erection, commissioning and installation, were recognised as input services, while management, maintenance and repair and project management consultancy required supporting documents for business nexus verification and fresh quantification. The refund dispute was therefore allowed in part and remanded for reconsideration with permission to furnish records. Case-Laws Central Excise Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334560