https://www.taxtmi.com/caselaws?id=771898 CESTAT Chandigarh allowed the appeal of a 100% EOU unit located in SEZ seeking refund of accumulated Cenvat Credit. The Tribunal held that services for modernization, renovation and repair of leased office qualify as input services under Rule 2(l) of CCR, 2004. One-to-one correlation between input and export services is not required for refund under amended Rule 5 of CCR, 2004. Refund cannot be denied solely on non-registration grounds when service tax was paid on input services. The procedural lapse of filing claim under wrong notification cannot deny substantive benefit. The impugned order was set aside and refund claim allowed. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771898 CESTAT Chandigarh allowed the appeal of a 100% EOU unit located in SEZ seeking refund of accumulated Cenvat Credit. The Tribunal held that services for modernization, renovation and repair of leased office qualify as input services under Rule 2(l) of CCR, 2004. One-to-one correlation between input and export services is not required for refund under amended Rule 5 of CCR, 2004. Refund cannot be denied solely on non-registration grounds when service tax was paid on input services. The procedural lapse of filing claim under wrong notification cannot deny substantive benefit. The impugned order was set aside and refund claim allowed. Case-Laws Service Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771898