https://www.taxtmi.com/caselaws?id=791777 Where exported services were not liable to service tax, prior non-registration under service tax did not by itself bar availment of Cenvat credit, because registration under Section 69 of the Finance Act, 1994 applies to persons liable to pay tax and the Cenvat Credit Rules did not make registration a condition precedent. For input services, the pre-2011 wider definition of "input service" required assessment of business nexus under the then-applicable legal framework, so a blanket denial for lack of nexus was not sustainable without fresh factual examination. The matter was therefore remanded for re-determination of credit eligibility and admissible rebate on the basis of law and evidence. en-us Fri, 15 May 2026 00:00:00 +0530 Mon, 18 May 2026 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791777 Where exported services were not liable to service tax, prior non-registration under service tax did not by itself bar availment of Cenvat credit, because registration under Section 69 of the Finance Act, 1994 applies to persons liable to pay tax and the Cenvat Credit Rules did not make registration a condition precedent. For input services, the pre-2011 wider definition of "input service" required assessment of business nexus under the then-applicable legal framework, so a blanket denial for lack of nexus was not sustainable without fresh factual examination. The matter was therefore remanded for re-determination of credit eligibility and admissible rebate on the basis of law and evidence. Case-Laws Service Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791777