https://www.taxtmi.com/caselaws?id=353533 The tribunal partially allowed the appeal regarding refund claims under Rule 5 of the Cenvat Credit Rules, 2004. It upheld the rejection of certain refund claims due to missing invoices and lack of nexus between input services and exported output services. However, it emphasized a more liberal approach post the 2012 Union Budget amendments, stressing reduced correlation requirements. The tribunal required a show cause notice before rejecting credits under Rule 2(l) and allowed the refund for eligible input services like air travel and business consultancy. The matter of inadmissible cenvat credit was remanded for further review. en-us Wed, 27 Dec 2017 00:00:00 +0530 Thu, 08 Mar 2018 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353533 The tribunal partially allowed the appeal regarding refund claims under Rule 5 of the Cenvat Credit Rules, 2004. It upheld the rejection of certain refund claims due to missing invoices and lack of nexus between input services and exported output services. However, it emphasized a more liberal approach post the 2012 Union Budget amendments, stressing reduced correlation requirements. The tribunal required a show cause notice before rejecting credits under Rule 2(l) and allowed the refund for eligible input services like air travel and business consultancy. The matter of inadmissible cenvat credit was remanded for further review. Case-Laws Service Tax Wed, 27 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353533