https://www.taxtmi.com/caselaws?id=379426 CENVAT credit under Rule 3 of the CENVAT Credit Rules, 2004 is linked to actual provision of output services, even where those services are exported. Export treatment does not dispense with the basic requirement that the claimant must be a provider of output services. The document also stresses that the assessee must prove a clear nexus between the disputed premises and the rendering of output services; rent agreements, attendance records, invoice statements, and professional tax registration were found insufficient on their own to establish that nexus. On that basis, the disputed credit was not admissible. en-us Fri, 05 Apr 2019 00:00:00 +0530 Thu, 02 May 2019 17:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379426 CENVAT credit under Rule 3 of the CENVAT Credit Rules, 2004 is linked to actual provision of output services, even where those services are exported. Export treatment does not dispense with the basic requirement that the claimant must be a provider of output services. The document also stresses that the assessee must prove a clear nexus between the disputed premises and the rendering of output services; rent agreements, attendance records, invoice statements, and professional tax registration were found insufficient on their own to establish that nexus. On that basis, the disputed credit was not admissible. Case-Laws Service Tax Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379426