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Refund Denial Challenged: Rule 5 of CENVAT Credit Rules, 2004 Doesn't Require Nexus Between Input and Exported Services.
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....Denial of refund claim of cenvat credit - Notification No. 5/2006-CE (NT) Nowhere in Rule 5 of the CCR, 2004, is there any condition of establishing a nexus between the input service credit taken and the output service exported. - AT....
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