https://www.taxtmi.com/caselaws?id=365148 The Appellate Tribunal CESTAT MUMBAI remanded the case back to the original authority for reconsideration of a refund claim under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal emphasized that a specific nexus between input services and exported output services was not required under the amended rule and TRU clarification. The authorities were directed to reassess the claim based on the prescribed formula without insisting on a direct correlation between the services. The appellant was granted an opportunity for a hearing during the fresh decision-making process. en-us Tue, 17 Jul 2018 00:00:00 +0530 Sat, 11 Aug 2018 08:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365148 The Appellate Tribunal CESTAT MUMBAI remanded the case back to the original authority for reconsideration of a refund claim under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal emphasized that a specific nexus between input services and exported output services was not required under the amended rule and TRU clarification. The authorities were directed to reassess the claim based on the prescribed formula without insisting on a direct correlation between the services. The appellant was granted an opportunity for a hearing during the fresh decision-making process. Case-Laws Service Tax Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365148