https://www.taxtmi.com/caselaws?id=796773 Refund of accumulated CENVAT credit attributable to exported output services cannot be denied for lack of nexus between input and exported services where availment of the underlying credit was never challenged through recovery proceedings under Rule 14 read with Section 73. Rule 5 permits refund of accumulated credit relating to exported output services where its prescribed conditions and procedure are met. The absence of the service provider's PAN-based registration number on invoices also does not sustain denial in these circumstances. The disputed refund was therefore allowable. en-us Tue, 28 Jul 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796773 Refund of accumulated CENVAT credit attributable to exported output services cannot be denied for lack of nexus between input and exported services where availment of the underlying credit was never challenged through recovery proceedings under Rule 14 read with Section 73. Rule 5 permits refund of accumulated credit relating to exported output services where its prescribed conditions and procedure are met. The absence of the service provider's PAN-based registration number on invoices also does not sustain denial in these circumstances. The disputed refund was therefore allowable. Case-Laws Service Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796773