https://www.taxtmi.com/caselaws?id=364547 The Tribunal allowed the appellant's refund claim under Rule 5 of Cenvat Credit Rules, 2004 for service tax paid on input services used in exported output services. The Tribunal held that the 2012 substitution of the rule eliminated the need to establish a direct nexus between input and output services for claiming a refund. As per the Tax Research Unit clarification, duties or taxes paid on qualifying inputs are entitled to be refunded based on the export turnover ratio, without requiring a direct correlation. Therefore, the Tribunal set aside the previous decision and allowed the appeal in favor of the appellant. en-us Tue, 29 May 2018 00:00:00 +0530 Wed, 01 Aug 2018 06:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364547 The Tribunal allowed the appellant's refund claim under Rule 5 of Cenvat Credit Rules, 2004 for service tax paid on input services used in exported output services. The Tribunal held that the 2012 substitution of the rule eliminated the need to establish a direct nexus between input and output services for claiming a refund. As per the Tax Research Unit clarification, duties or taxes paid on qualifying inputs are entitled to be refunded based on the export turnover ratio, without requiring a direct correlation. Therefore, the Tribunal set aside the previous decision and allowed the appeal in favor of the appellant. Case-Laws Service Tax Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364547