https://www.taxtmi.com/highlights?id=57699 Refund of unutilized cenvat credit - nexus between the input services and the output services which is exported - no correlation is required because the intention of the Government is to allow refund to the exporters and the Circular/clarification issued on this subject have to be viewed with the objective of allowing the refund. - AT en-us Fri, 23 Apr 2021 21:14:29 +0530 Fri, 23 Apr 2021 21:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57699 Refund of unutilized cenvat credit - nexus between the input services and the output services which is exported - no correlation is required because the intention of the Government is to allow refund to the exporters and the Circular/clarification issued on this subject have to be viewed with the objective of allowing the refund. - AT Highlights Service Tax Fri, 23 Apr 2021 21:14:29 +0530 https://www.taxtmi.com/highlights?id=57699