https://www.taxtmi.com/caselaws?id=363909 The Tribunal overturned the denial of cenvat benefit for service tax paid on services utilized for exporting output services. It found that all output services were exported to overseas clients, establishing the utilization of input services for exporting the output service. The Tribunal emphasized the Finance Minister's statement simplifying refund procedures and the Circular indicating that refunds should be granted based on the ratio of export turnover to total turnover, without stringent nexus requirements. The denial of refund benefits by the lower authorities was deemed unsustainable under statutory provisions and TRU clarification, leading to the allowance of the appeals. en-us Thu, 05 Jul 2018 00:00:00 +0530 Mon, 17 Feb 2020 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363909 The Tribunal overturned the denial of cenvat benefit for service tax paid on services utilized for exporting output services. It found that all output services were exported to overseas clients, establishing the utilization of input services for exporting the output service. The Tribunal emphasized the Finance Minister's statement simplifying refund procedures and the Circular indicating that refunds should be granted based on the ratio of export turnover to total turnover, without stringent nexus requirements. The denial of refund benefits by the lower authorities was deemed unsustainable under statutory provisions and TRU clarification, leading to the allowance of the appeals. Case-Laws Service Tax Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363909