https://www.taxtmi.com/caselaws?id=380565 The appeal was allowed in favor of the appellant, who had filed a refund claim under Rule 5 of the Cenvat Credit Rules, 2004, for services exported outside India. The Commissioner (Appeals) partially allowed the claim but rejected certain amounts based on previous orders and ineligible input services. The Legal Member noted the appellant's alignment with a CBEC Circular and previous tribunal decisions, emphasizing the elimination of the need for a direct correlation between exports and input services. As the Revenue failed to provide contrary orders, the impugned order was set aside, and the appeal was allowed with consequential relief, if any, as per law. en-us Tue, 07 May 2019 00:00:00 +0530 Fri, 24 May 2019 11:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380565 The appeal was allowed in favor of the appellant, who had filed a refund claim under Rule 5 of the Cenvat Credit Rules, 2004, for services exported outside India. The Commissioner (Appeals) partially allowed the claim but rejected certain amounts based on previous orders and ineligible input services. The Legal Member noted the appellant's alignment with a CBEC Circular and previous tribunal decisions, emphasizing the elimination of the need for a direct correlation between exports and input services. As the Revenue failed to provide contrary orders, the impugned order was set aside, and the appeal was allowed with consequential relief, if any, as per law. Case-Laws Service Tax Tue, 07 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380565