https://www.taxtmi.com/caselaws?id=785987 Refund of unutilised input tax credit for export of services turned on whether a nexus was required between input services and output services. The retrospective amendment replacing "used in" with "used for" removed the need for strict correlation, and the TRU and Board circulars emphasised a simplified refund scheme and a broad reading of Rule 2(l) to include services used directly or indirectly for providing output services; accordingly, the tribunal's conclusion that no nexus was necessary was upheld and the revenue's appeals were rejected. en-us Tue, 27 Jan 2026 00:00:00 +0530 Wed, 04 Feb 2026 08:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785987 Refund of unutilised input tax credit for export of services turned on whether a nexus was required between input services and output services. The retrospective amendment replacing "used in" with "used for" removed the need for strict correlation, and the TRU and Board circulars emphasised a simplified refund scheme and a broad reading of Rule 2(l) to include services used directly or indirectly for providing output services; accordingly, the tribunal's conclusion that no nexus was necessary was upheld and the revenue's appeals were rejected. Case-Laws Service Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785987