https://www.taxtmi.com/caselaws?id=335375 The Tribunal ruled in favor of the appellant, setting aside the rejection of the refund claim under Rule 5 of CENVAT Credit Rules. The decision was based on the established nexus between the input services and export activity, supported by legal interpretations and circulars. The Tribunal found the denial of the refund unjustified, emphasizing the eligibility for credit and subsequent refund. The absence of export documents for the earlier period was deemed unwarranted for rejecting the refund claim, leading to the appellant being granted eligibility for the refund. en-us Wed, 26 Oct 2016 00:00:00 +0530 Thu, 29 Dec 2016 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335375 The Tribunal ruled in favor of the appellant, setting aside the rejection of the refund claim under Rule 5 of CENVAT Credit Rules. The decision was based on the established nexus between the input services and export activity, supported by legal interpretations and circulars. The Tribunal found the denial of the refund unjustified, emphasizing the eligibility for credit and subsequent refund. The absence of export documents for the earlier period was deemed unwarranted for rejecting the refund claim, leading to the appellant being granted eligibility for the refund. Case-Laws Central Excise Wed, 26 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335375