https://www.taxtmi.com/caselaws?id=415616 Refund of accumulated Cenvat credit for export-linked input services was treated as governed by Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE (N.T.), not by Notification No. 41/2007-ST. Invoices standing in the name of the Mumbai office were not a valid basis to deny relief because the office was not an independent entity and the services were attributable to the manufacturing unit. Objections on nexus for banking and insurance services failed where credit was taken proportionately to exports from the Ahmedabad factory, and the documents were found to satisfy the prescribed particulars under Rule 4A of the Service Tax Rules, 1994 and Rule 9(2) of the Cenvat Credit Rules, 2004. The refund was admissible. en-us Thu, 09 Dec 2021 00:00:00 +0530 Fri, 06 May 2022 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415616 Refund of accumulated Cenvat credit for export-linked input services was treated as governed by Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE (N.T.), not by Notification No. 41/2007-ST. Invoices standing in the name of the Mumbai office were not a valid basis to deny relief because the office was not an independent entity and the services were attributable to the manufacturing unit. Objections on nexus for banking and insurance services failed where credit was taken proportionately to exports from the Ahmedabad factory, and the documents were found to satisfy the prescribed particulars under Rule 4A of the Service Tax Rules, 1994 and Rule 9(2) of the Cenvat Credit Rules, 2004. The refund was admissible. Case-Laws Central Excise Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415616