https://www.taxtmi.com/caselaws?id=430764 The Tribunal allowed the appeal challenging the disallowance of a refund claim under rule 5 of CENVAT Credit Rules, 2004 related to the export of services. The Tribunal emphasized that lack of nexus between input and output services was the sole ground for rejecting the claim. It noted that the Department could not challenge services during the refund claim if they were not questioned when CENVAT credit was initially taken. The Tribunal highlighted that the amended rule did not require a direct correlation between exported output services and input services. The appeal was allowed, except for a specific amount related to fuel bills, and the refund claim was directed to be allowed. en-us Fri, 21 Oct 2022 00:00:00 +0530 Sun, 27 Nov 2022 20:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430764 The Tribunal allowed the appeal challenging the disallowance of a refund claim under rule 5 of CENVAT Credit Rules, 2004 related to the export of services. The Tribunal emphasized that lack of nexus between input and output services was the sole ground for rejecting the claim. It noted that the Department could not challenge services during the refund claim if they were not questioned when CENVAT credit was initially taken. The Tribunal highlighted that the amended rule did not require a direct correlation between exported output services and input services. The appeal was allowed, except for a specific amount related to fuel bills, and the refund claim was directed to be allowed. Case-Laws Service Tax Fri, 21 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430764