https://www.taxtmi.com/caselaws?id=783712 Refund of unutilized CENVAT credit to a 100% EOU was denied on the ground that certain specified input services lacked "direct nexus/essentiality" with exported output services. The Tribunal held that once a service qualifies as an "input service" under Rule 2(l) of the CENVAT Credit Rules, 2004, refund cannot be refused by applying a stricter nexus test, and that services such as courier, consultancy, air travel booking for business purposes, cargo handling/CHA for export documentation and regulatory compliances, premises cleaning/maintenance, and club/association related expenses are activities relating to business and hence eligible; life insurance was held refundable for the pre-amendment period up to March 2011. Accordingly, denial of refund was set aside and the appeal was allowed. en-us Thu, 18 Dec 2025 00:00:00 +0530 Fri, 19 Dec 2025 12:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783712 Refund of unutilized CENVAT credit to a 100% EOU was denied on the ground that certain specified input services lacked "direct nexus/essentiality" with exported output services. The Tribunal held that once a service qualifies as an "input service" under Rule 2(l) of the CENVAT Credit Rules, 2004, refund cannot be refused by applying a stricter nexus test, and that services such as courier, consultancy, air travel booking for business purposes, cargo handling/CHA for export documentation and regulatory compliances, premises cleaning/maintenance, and club/association related expenses are activities relating to business and hence eligible; life insurance was held refundable for the pre-amendment period up to March 2011. Accordingly, denial of refund was set aside and the appeal was allowed. Case-Laws Service Tax Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783712