CENVAT Credit Refund for STPI Export Services: No Need for Correlation Between Input and Exported Services per Rule 5.

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....Refund of CENVAT Credit - input services - input services in respect of STPI unit and used the same in the export of services - In view of the clarification given by the Tax Research Unit of CBEC vide their letter dated 16.3.2012, the amended Rule 5 of CENVAT Credit Rules does not require correlation between the output service exported and the input services used in such output services exported. - AT....