https://www.taxtmi.com/caselaws?id=388821 The Tribunal found the denial of refunds based on the lack of nexus between input and output services legally unsustainable. It held that the appellants were entitled to refunds for services essential for output provision. The case was remanded for document verification and a fresh refund determination. The validity of debit notes for claiming CENVAT credit was affirmed, and denials based on procedural irregularities were deemed legally unsound. The judgment emphasized the essential nature of services for output provision in the context of service exportation and cautioned against adding criteria not prescribed in the Rules. en-us Fri, 22 Nov 2019 00:00:00 +0530 Sat, 23 Nov 2019 11:23:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388821 The Tribunal found the denial of refunds based on the lack of nexus between input and output services legally unsustainable. It held that the appellants were entitled to refunds for services essential for output provision. The case was remanded for document verification and a fresh refund determination. The validity of debit notes for claiming CENVAT credit was affirmed, and denials based on procedural irregularities were deemed legally unsound. The judgment emphasized the essential nature of services for output provision in the context of service exportation and cautioned against adding criteria not prescribed in the Rules. Case-Laws Service Tax Fri, 22 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388821