Refund Claims for Input Services: Nexus Evidence Can Support Claims Under Notifications 41/07-ST and 17/09-ST.

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....Refund Claim on Input Services - NTF No.41/07-ST and 17/09-ST - some difficulties could have been there in the initial phase of implementation of such a scheme and if such nexus can be established through documents available otherwise, such evidence should be looked into and the substantial benefit cannot be denied when the requirements specified under the statute can be verified otherwise - AT....