https://www.taxtmi.com/caselaws?id=768906 The CESTAT Bangalore allowed the appeal of a 100% EOU regarding refund claims under Rule 5 of Cenvat Credit Rules, 2004. The revenue authority had rejected the claim alleging lack of direct nexus between input and output services and non-correlation of FIRCs with export invoices. The tribunal held that the appellant had submitted sufficient documents including invoices, bank certificates, RC register extracts, and cenvat credit registers. The tribunal ruled that Rule 2(l) of Cenvat Credit Rules does not require direct nexus between input and output services for 100% EOUs, and refund claims cannot be rejected on insubstantial grounds like unsatisfactory CA certificates. en-us Wed, 11 Dec 2024 00:00:00 +0530 Wed, 16 Apr 2025 08:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768906 The CESTAT Bangalore allowed the appeal of a 100% EOU regarding refund claims under Rule 5 of Cenvat Credit Rules, 2004. The revenue authority had rejected the claim alleging lack of direct nexus between input and output services and non-correlation of FIRCs with export invoices. The tribunal held that the appellant had submitted sufficient documents including invoices, bank certificates, RC register extracts, and cenvat credit registers. The tribunal ruled that Rule 2(l) of Cenvat Credit Rules does not require direct nexus between input and output services for 100% EOUs, and refund claims cannot be rejected on insubstantial grounds like unsatisfactory CA certificates. Case-Laws Service Tax Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768906