https://www.taxtmi.com/caselaws?id=381825 The Tribunal allowed all appeals by the appellants seeking refund of Cenvat credit on input services, emphasizing that once credit is permitted, it must be refunded without questioning eligibility. The Revenue's objections to the nexus between input and output services at the refund stage were deemed unsustainable since they did not challenge credit admissibility initially. The Tribunal upheld the SEZ unit's entitlement to a refund claim under specific notifications, rejecting the Revenue's arguments and affirming that services used in SEZ operations were eligible for refund under relevant laws. The Revenue's appeals were rejected, and cross objections by the assessee were disposed of accordingly. en-us Wed, 24 Apr 2019 00:00:00 +0530 Thu, 20 Jun 2019 15:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381825 The Tribunal allowed all appeals by the appellants seeking refund of Cenvat credit on input services, emphasizing that once credit is permitted, it must be refunded without questioning eligibility. The Revenue's objections to the nexus between input and output services at the refund stage were deemed unsustainable since they did not challenge credit admissibility initially. The Tribunal upheld the SEZ unit's entitlement to a refund claim under specific notifications, rejecting the Revenue's arguments and affirming that services used in SEZ operations were eligible for refund under relevant laws. The Revenue's appeals were rejected, and cross objections by the assessee were disposed of accordingly. Case-Laws Service Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381825