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    <title>Court Supports Refund of Unutilized CENVAT Credit for Export Services; No Justification for Denial Found.</title>
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    <description>Refund of unutilized CENVAT credit - nexus of input services with export - There is no dispute about the fact that the services have been consumed by the Appellant in rendering export services whether directly or indirectly and hence there is no reason to deny the refund claim of the same. - AT</description>
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      <description>Refund of unutilized CENVAT credit - nexus of input services with export - There is no dispute about the fact that the services have been consumed by the Appellant in rendering export services whether directly or indirectly and hence there is no reason to deny the refund claim of the same. - AT</description>
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