https://www.taxtmi.com/caselaws?id=338397 The Tribunal allowed 11 appeals challenging the rejection of refund under Rule 5 of CENVAT Credit Rules for various input services due to lack of nexus. The appellant, a pharmaceutical manufacturer seeking refund of accumulated unutilized CENVAT credit for export, successfully argued that the denial of refund based on nexus was incorrect. The Tribunal found the impugned orders lacking legal sustainability and overturned them, emphasizing the need to establish a nexus between input services and manufacturing activities for claiming refunds under the CENVAT Credit Rules. en-us Tue, 31 Jan 2017 00:00:00 +0530 Fri, 03 Feb 2017 09:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338397 The Tribunal allowed 11 appeals challenging the rejection of refund under Rule 5 of CENVAT Credit Rules for various input services due to lack of nexus. The appellant, a pharmaceutical manufacturer seeking refund of accumulated unutilized CENVAT credit for export, successfully argued that the denial of refund based on nexus was incorrect. The Tribunal found the impugned orders lacking legal sustainability and overturned them, emphasizing the need to establish a nexus between input services and manufacturing activities for claiming refunds under the CENVAT Credit Rules. Case-Laws Central Excise Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338397