https://www.taxtmi.com/caselaws?id=355761 Refund of Cenvat credit was treated as available where the disputed services had a direct nexus with the output service: brokerage for office premises, employee catering, travel, accommodation and restaurant es were all regarded as business-connected input services. Repeated filing of revised ST-3 returns was held not to be a standalone ground to reject refund, because the governing law contained no rule limiting revision to a single correction. The bank certificates supporting export realisation were accepted as relevant, but the adjudicating authority was directed to verify the banking evidence and export proceeds on remand. en-us Mon, 20 Nov 2017 00:00:00 +0530 Mon, 19 Feb 2018 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355761 Refund of Cenvat credit was treated as available where the disputed services had a direct nexus with the output service: brokerage for office premises, employee catering, travel, accommodation and restaurant es were all regarded as business-connected input services. Repeated filing of revised ST-3 returns was held not to be a standalone ground to reject refund, because the governing law contained no rule limiting revision to a single correction. The bank certificates supporting export realisation were accepted as relevant, but the adjudicating authority was directed to verify the banking evidence and export proceeds on remand. Case-Laws Service Tax Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355761