https://www.taxtmi.com/caselaws?id=794442 Refund of unutilized Cenvat credit was available on disputed input services under Rule 5 read with Rule 2(l) where the services were used for providing export output services and not for employees' personal consumption. Insurance, rent-a-cab, air travel, hotel accommodation, restaurant, telecommunication and business support services were treated as input services because services used directly or indirectly in or in relation to output service fall within the definition unless specifically excluded. On the material noted, the alleged absence of nexus and the objection based on non-production of invoices were held unsustainable, and the refund claim was allowed. en-us Thu, 02 Jul 2026 00:00:00 +0530 Mon, 06 Jul 2026 08:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794442 Refund of unutilized Cenvat credit was available on disputed input services under Rule 5 read with Rule 2(l) where the services were used for providing export output services and not for employees' personal consumption. Insurance, rent-a-cab, air travel, hotel accommodation, restaurant, telecommunication and business support services were treated as input services because services used directly or indirectly in or in relation to output service fall within the definition unless specifically excluded. On the material noted, the alleged absence of nexus and the objection based on non-production of invoices were held unsustainable, and the refund claim was allowed. Case-Laws Service Tax Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794442