https://www.taxtmi.com/caselaws?id=345651 The Tribunal allowed the refund of CENVAT credit on input services used by a 100% Export Oriented Unit (EOU) for remanufacturing and exporting goods. It held that services like Business Support Services, Chartered Accountant Services, Management Maintenance or Repair Services, and Membership or Subscription to Periodicals were eligible for refund under Rule 5 of the CENVAT Credit Rules, 2004. The Tribunal found that the 1st Appellate Authority failed to establish a nexus between the input and output services and set aside their decision, granting the credit on disputed services where the description was unavailable. The Tribunal upheld the legality of the impugned orders, emphasizing the importance of proving a clear nexus for claiming CENVAT credit refunds. en-us Tue, 11 Jul 2017 00:00:00 +0530 Tue, 01 Aug 2017 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345651 The Tribunal allowed the refund of CENVAT credit on input services used by a 100% Export Oriented Unit (EOU) for remanufacturing and exporting goods. It held that services like Business Support Services, Chartered Accountant Services, Management Maintenance or Repair Services, and Membership or Subscription to Periodicals were eligible for refund under Rule 5 of the CENVAT Credit Rules, 2004. The Tribunal found that the 1st Appellate Authority failed to establish a nexus between the input and output services and set aside their decision, granting the credit on disputed services where the description was unavailable. The Tribunal upheld the legality of the impugned orders, emphasizing the importance of proving a clear nexus for claiming CENVAT credit refunds. Case-Laws Service Tax Tue, 11 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345651