https://www.taxtmi.com/caselaws?id=382248 Refund of unutilised CENVAT credit for export-related input services cannot be denied on a rigid nexus test where the services are business-related and fall within the statutory definition of input service; event management and legal consultancy were therefore treated as eligible. A purely technical mismatch between the Chartered Accountant's invoice address and the ST-2 address was held insufficient to reject refund where the service provider's identity and registration particulars were otherwise established. Claims relating to commercial coaching and training services, and credits unsupported by invoices or valid documents, required fresh factual verification and were remanded for reconsideration. en-us Tue, 25 Jun 2019 00:00:00 +0530 Fri, 28 Jun 2019 08:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382248 Refund of unutilised CENVAT credit for export-related input services cannot be denied on a rigid nexus test where the services are business-related and fall within the statutory definition of input service; event management and legal consultancy were therefore treated as eligible. A purely technical mismatch between the Chartered Accountant's invoice address and the ST-2 address was held insufficient to reject refund where the service provider's identity and registration particulars were otherwise established. Claims relating to commercial coaching and training services, and credits unsupported by invoices or valid documents, required fresh factual verification and were remanded for reconsideration. Case-Laws Service Tax Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382248