https://www.taxtmi.com/caselaws?id=355469 The Tribunal overturned the rejection of a refund claim under Rule 5 of the Cenvat Credit Rules, 2004, emphasizing that the Repairs and Maintenance Services were essential for providing output services, qualifying as input services. The rejection based on a perceived lack of nexus between the services and export of goods was deemed unjustified. The appeals were allowed with consequential relief, setting aside the impugned orders. The decision was rendered by Shri Ashok Jindal at the Appellate Tribunal CESTAT, Bangalore, on 23/10/2017. en-us Mon, 23 Oct 2017 00:00:00 +0530 Thu, 15 Feb 2018 09:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355469 The Tribunal overturned the rejection of a refund claim under Rule 5 of the Cenvat Credit Rules, 2004, emphasizing that the Repairs and Maintenance Services were essential for providing output services, qualifying as input services. The rejection based on a perceived lack of nexus between the services and export of goods was deemed unjustified. The appeals were allowed with consequential relief, setting aside the impugned orders. The decision was rendered by Shri Ashok Jindal at the Appellate Tribunal CESTAT, Bangalore, on 23/10/2017. Case-Laws Central Excise Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355469