https://www.taxtmi.com/caselaws?id=776382 Refund of accumulated CENVAT credit under Rule 5 cannot be denied merely because a nexus between input services and exported output services is said to be unestablished, where the credit was otherwise validly taken and exports were proved. The prescribed formula and procedural requirements under the relevant notification govern the refund claim, and departmental circulars did not permit denial on nexus alone. For certain appeals, where the show-cause notices specifically alleged non-compliance with Notification No. 27/2012-C.E. (N.T.), the matter required limited remand for verification of whether the Rule 5 and notification conditions were in fact satisfied on the record. en-us Fri, 01 Aug 2025 00:00:00 +0530 Sat, 09 Aug 2025 08:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776382 Refund of accumulated CENVAT credit under Rule 5 cannot be denied merely because a nexus between input services and exported output services is said to be unestablished, where the credit was otherwise validly taken and exports were proved. The prescribed formula and procedural requirements under the relevant notification govern the refund claim, and departmental circulars did not permit denial on nexus alone. For certain appeals, where the show-cause notices specifically alleged non-compliance with Notification No. 27/2012-C.E. (N.T.), the matter required limited remand for verification of whether the Rule 5 and notification conditions were in fact satisfied on the record. Case-Laws Service Tax Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776382