https://www.taxtmi.com/caselaws?id=390460 Under the substituted Rule 5 refund framework for accumulated Cenvat credit, exporters are entitled to a simplified refund mechanism and the Revenue cannot reopen the availment of credit at the refund stage by insisting on a fresh nexus test between input services and exports. Where no objection was raised when the credit was taken, refund cannot be denied later on the ground that the services were intermediary services or that the required correlation was absent. The amended refund scheme and relevant notification support the export character of the services and the sanction of refund, so the rejection of refund was set aside and the refund restored. en-us Tue, 01 Oct 2019 00:00:00 +0530 Thu, 02 Jan 2020 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390460 Under the substituted Rule 5 refund framework for accumulated Cenvat credit, exporters are entitled to a simplified refund mechanism and the Revenue cannot reopen the availment of credit at the refund stage by insisting on a fresh nexus test between input services and exports. Where no objection was raised when the credit was taken, refund cannot be denied later on the ground that the services were intermediary services or that the required correlation was absent. The amended refund scheme and relevant notification support the export character of the services and the sanction of refund, so the rejection of refund was set aside and the refund restored. Case-Laws Service Tax Tue, 01 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390460