https://www.taxtmi.com/caselaws?id=774633 CESTAT Mumbai allowed appeals challenging denial of CENVAT credit refund claims. The Department denied refunds arguing no nexus existed between disputed input services and exported output services. The Tribunal held that since the Department initially accepted CENVAT credit on disputed services without objection, nexus cannot be questioned later when considering refund applications under Rule 5 of CENVAT Credit Rules, 2004. Following precedent in Symantec Software case, the Tribunal ruled that nexus requirements cannot be raised to deny refunds for exported services. Orders denying refund benefits were set aside, with matter remanded only for verification of actual refund amounts entitled. en-us Tue, 08 Jul 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774633 CESTAT Mumbai allowed appeals challenging denial of CENVAT credit refund claims. The Department denied refunds arguing no nexus existed between disputed input services and exported output services. The Tribunal held that since the Department initially accepted CENVAT credit on disputed services without objection, nexus cannot be questioned later when considering refund applications under Rule 5 of CENVAT Credit Rules, 2004. Following precedent in Symantec Software case, the Tribunal ruled that nexus requirements cannot be raised to deny refunds for exported services. Orders denying refund benefits were set aside, with matter remanded only for verification of actual refund amounts entitled. Case-Laws Service Tax Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774633