https://www.taxtmi.com/caselaws?id=753835 The CESTAT Bangalore allowed the appeal filed by a 100% EOU seeking refund of unutilized CENVAT credit on service tax paid for input services. Revenue had denied the refund claiming no nexus between input services and exported services, and citing non-submission of required documents. The Tribunal noted that the issue was previously decided in appellant's favor in an earlier case, and the matter was no longer res integra. The Board had also issued clarifying circular regarding the matter. Following the established precedent and considering the facts, the Tribunal found no reason to interfere with the earlier ratio and allowed the appeal. en-us Fri, 03 May 2024 00:00:00 +0530 Tue, 11 Jun 2024 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753835 The CESTAT Bangalore allowed the appeal filed by a 100% EOU seeking refund of unutilized CENVAT credit on service tax paid for input services. Revenue had denied the refund claiming no nexus between input services and exported services, and citing non-submission of required documents. The Tribunal noted that the issue was previously decided in appellant's favor in an earlier case, and the matter was no longer res integra. The Board had also issued clarifying circular regarding the matter. Following the established precedent and considering the facts, the Tribunal found no reason to interfere with the earlier ratio and allowed the appeal. Case-Laws Service Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753835