https://www.taxtmi.com/caselaws?id=335100 Under Rule 2(l) of the Cenvat Credit Rules, 2004, input services falling within the inclusive limb, including recruitment, training and coaching, were treated as eligible for credit; denial of refund for alleged lack of nexus with output services was therefore unsustainable. The refund scheme was also held not to require one-to-one correlation between exported services and the input services used for those exports, so rejection on that ground was contrary to the governing clarification. The refund denial was set aside and consequential relief followed for the assessee. en-us Mon, 19 Sep 2016 00:00:00 +0530 Mon, 11 Feb 2019 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335100 Under Rule 2(l) of the Cenvat Credit Rules, 2004, input services falling within the inclusive limb, including recruitment, training and coaching, were treated as eligible for credit; denial of refund for alleged lack of nexus with output services was therefore unsustainable. The refund scheme was also held not to require one-to-one correlation between exported services and the input services used for those exports, so rejection on that ground was contrary to the governing clarification. The refund denial was set aside and consequential relief followed for the assessee. Case-Laws Service Tax Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335100