https://www.taxtmi.com/caselaws?id=338354 The Tribunal allowed the appellant's refund claims under Rule 5 of CENVAT Credit Rules, 2004 for unutilized CENVAT credit towards exports, overturning the adjudicating authority's rejection based on deemed exports and lack of nexus with input services. The Tribunal held that the disputed services, including various consultancy and support services, qualified as input services under Rule 2(l) of CENVAT Credit Rules, 2004. The impugned orders were set aside, and the appeals were allowed, subject to document verification by the adjudicating authority before refund sanctioning. The decision emphasized the necessity of establishing a direct connection between input services and manufacturing processes for CENVAT credit refunds. en-us Mon, 30 Jan 2017 00:00:00 +0530 Thu, 02 Feb 2017 06:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338354 The Tribunal allowed the appellant's refund claims under Rule 5 of CENVAT Credit Rules, 2004 for unutilized CENVAT credit towards exports, overturning the adjudicating authority's rejection based on deemed exports and lack of nexus with input services. The Tribunal held that the disputed services, including various consultancy and support services, qualified as input services under Rule 2(l) of CENVAT Credit Rules, 2004. The impugned orders were set aside, and the appeals were allowed, subject to document verification by the adjudicating authority before refund sanctioning. The decision emphasized the necessity of establishing a direct connection between input services and manufacturing processes for CENVAT credit refunds. Case-Laws Central Excise Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338354