https://www.taxtmi.com/caselaws?id=338452 The Tribunal allowed the appeals by M/s 3D PLM SOFTWARE Solutions Ltd., concerning the refund of CENVAT Credit on exported services. The Tribunal emphasized the importance of nexus between input services and export goods/services for refund purposes, as per Circular dated 19.1.2010. It held that if the credit of Service Tax is not challenged, the nexus cannot be questioned, setting aside the lower authorities' decision and granting relief to the appellants. en-us Mon, 30 Jan 2017 00:00:00 +0530 Thu, 13 Sep 2018 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338452 The Tribunal allowed the appeals by M/s 3D PLM SOFTWARE Solutions Ltd., concerning the refund of CENVAT Credit on exported services. The Tribunal emphasized the importance of nexus between input services and export goods/services for refund purposes, as per Circular dated 19.1.2010. It held that if the credit of Service Tax is not challenged, the nexus cannot be questioned, setting aside the lower authorities' decision and granting relief to the appellants. Case-Laws Service Tax Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338452