https://www.taxtmi.com/caselaws?id=372714 Refund of Cenvat credit under Rule 5 for exported investment advisory services was examined on whether club or association service, rent-a-cab service, real estate agency service, and management, maintenance and repair service had a sufficient nexus with the output export activity. The Tribunal applied a liberal nexus-based approach for export-oriented service providers, relying on the departmental circular of 19.01.2010 and prior precedent, and treated the disputed services as used in relation to the exported output services. On that basis, such services were not excluded merely on the reasoning adopted by the Commissioner (Appeals), and the refund claim was allowed. en-us Wed, 12 Dec 2018 00:00:00 +0530 Fri, 28 Dec 2018 10:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372714 Refund of Cenvat credit under Rule 5 for exported investment advisory services was examined on whether club or association service, rent-a-cab service, real estate agency service, and management, maintenance and repair service had a sufficient nexus with the output export activity. The Tribunal applied a liberal nexus-based approach for export-oriented service providers, relying on the departmental circular of 19.01.2010 and prior precedent, and treated the disputed services as used in relation to the exported output services. On that basis, such services were not excluded merely on the reasoning adopted by the Commissioner (Appeals), and the refund claim was allowed. Case-Laws Service Tax Wed, 12 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372714