https://www.taxtmi.com/caselaws?id=797723 Rule 5 refunds of accumulated CENVAT credit for exported output services cannot be denied by reassessing the nexus between input services and output services where the availed credit has not been challenged through statutory recovery proceedings under Rule 14 read with the Finance Act. The refund enquiry is confined to compliance with the prescribed conditions and formula. Eligibility under the Rule 5 formula requires a proper factual determination, including consideration of prior findings on identical facts. Invoices, foreign inward remittance certificates and refund calculations must be considered before deciding the remaining documentary and computational requirements. en-us Tue, 21 Jul 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797723 Rule 5 refunds of accumulated CENVAT credit for exported output services cannot be denied by reassessing the nexus between input services and output services where the availed credit has not been challenged through statutory recovery proceedings under Rule 14 read with the Finance Act. The refund enquiry is confined to compliance with the prescribed conditions and formula. Eligibility under the Rule 5 formula requires a proper factual determination, including consideration of prior findings on identical facts. Invoices, foreign inward remittance certificates and refund calculations must be considered before deciding the remaining documentary and computational requirements. Case-Laws Service Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797723