https://www.taxtmi.com/caselaws?id=374388 The appeal by Revenue against the denial of a refund claim for service tax paid on input services for exporting output services was dismissed. The Commissioner (Appeals) granted a refund to the respondent, emphasizing the services met the requirements for export classification under the Export of Services Rules, 2005. However, the benefit of Cenvat credit was still denied due to the lack of nexus between input and output services. The judgment clarified the importance of the destination of service provision and payment source in determining export status, highlighting the need for a clear nexus between input and output services for claiming refund benefits. en-us Fri, 11 Jan 2019 00:00:00 +0530 Fri, 01 Feb 2019 08:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374388 The appeal by Revenue against the denial of a refund claim for service tax paid on input services for exporting output services was dismissed. The Commissioner (Appeals) granted a refund to the respondent, emphasizing the services met the requirements for export classification under the Export of Services Rules, 2005. However, the benefit of Cenvat credit was still denied due to the lack of nexus between input and output services. The judgment clarified the importance of the destination of service provision and payment source in determining export status, highlighting the need for a clear nexus between input and output services for claiming refund benefits. Case-Laws Service Tax Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374388