https://www.taxtmi.com/caselaws?id=295030 Refund of CENVAT credit under Rule 5 could not be denied for Travel Agent Services, Club/Association Membership and Sponsorship Services on the ground of lack of nexus with export of services, because the Tribunal noted that this nexus issue had already been decided in the assessee's favour in its own case. It further accepted that the Revenue could not object at the refund stage to credit already availed, following the earlier decision relied upon. The denial of refund was therefore held unsustainable, and the appeal was allowed with consequential relief. en-us Mon, 16 Sep 2019 00:00:00 +0530 Tue, 12 Nov 2024 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295030 Refund of CENVAT credit under Rule 5 could not be denied for Travel Agent Services, Club/Association Membership and Sponsorship Services on the ground of lack of nexus with export of services, because the Tribunal noted that this nexus issue had already been decided in the assessee's favour in its own case. It further accepted that the Revenue could not object at the refund stage to credit already availed, following the earlier decision relied upon. The denial of refund was therefore held unsustainable, and the appeal was allowed with consequential relief. Case-Laws Service Tax Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295030