https://www.taxtmi.com/caselaws?id=441720 The Appellate Tribunal allowed the Service Tax Appeal filed by the appellant, granting consequential relief, while dismissing the Revenue's Excise Appeal. The Tribunal held that the rejection of the claim for refund was unsustainable due to the absence of nexus between input services and export services, emphasizing that denial of refund without invoking Rule 14 for irregular CENVAT credit availment is not justified. The decision highlighted the importance of establishing a connection between input and output services for refund claims under Rule 5 of the Cenvat Credit Rules. en-us Mon, 17 Jul 2023 00:00:00 +0530 Wed, 16 Aug 2023 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441720 The Appellate Tribunal allowed the Service Tax Appeal filed by the appellant, granting consequential relief, while dismissing the Revenue's Excise Appeal. The Tribunal held that the rejection of the claim for refund was unsustainable due to the absence of nexus between input services and export services, emphasizing that denial of refund without invoking Rule 14 for irregular CENVAT credit availment is not justified. The decision highlighted the importance of establishing a connection between input and output services for refund claims under Rule 5 of the Cenvat Credit Rules. Case-Laws Service Tax Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441720