https://www.taxtmi.com/caselaws?id=434852 The case involved a dispute over refund entitlement and credit eligibility under the CENVAT Credit Rules, 2004. M/s Deloitte Global Financial Advisory India Pvt Ltd sought a refund for services used in services rendered abroad. The court analyzed the definition of 'input service' and ruled that certain services lacked nexus with exported services, making them ineligible for credit. The denial of refund for specific services raised questions about rule application. The judgment highlighted the importance of procedural fairness and adherence to legal requirements, ultimately setting aside the impugned order due to procedural irregularities. en-us Fri, 03 Mar 2023 00:00:00 +0530 Mon, 16 Oct 2023 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434852 The case involved a dispute over refund entitlement and credit eligibility under the CENVAT Credit Rules, 2004. M/s Deloitte Global Financial Advisory India Pvt Ltd sought a refund for services used in services rendered abroad. The court analyzed the definition of 'input service' and ruled that certain services lacked nexus with exported services, making them ineligible for credit. The denial of refund for specific services raised questions about rule application. The judgment highlighted the importance of procedural fairness and adherence to legal requirements, ultimately setting aside the impugned order due to procedural irregularities. Case-Laws Service Tax Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434852