https://www.taxtmi.com/caselaws?id=776809 CESTAT BANGALORE - AT allowed the appeal and set aside the impugned order, holding the appellant entitled to refund of unutilised CENVAT credit on exported services. The tribunal accepted evidence of export and inward remittances, applied Board guidance that one-to-one correlation between export invoices and FIRCs is not required, and followed precedent that denial of refund for alleged lack of nexus between input and output services is unjustified. It also held the relevant date for delay is the end of the quarter in which the FIRC is received for quarterly refund filings. en-us Wed, 13 Aug 2025 00:00:00 +0530 Wed, 20 Aug 2025 08:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776809 CESTAT BANGALORE - AT allowed the appeal and set aside the impugned order, holding the appellant entitled to refund of unutilised CENVAT credit on exported services. The tribunal accepted evidence of export and inward remittances, applied Board guidance that one-to-one correlation between export invoices and FIRCs is not required, and followed precedent that denial of refund for alleged lack of nexus between input and output services is unjustified. It also held the relevant date for delay is the end of the quarter in which the FIRC is received for quarterly refund filings. Case-Laws Service Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776809