Businesses Can Claim CENVAT Credit Refunds Without Direct Link Between Input and Exported Output Services Per Amended Rule 5.

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....Refund of CENVAT credit - nexus of input services with the output services - In view of the clarification given by the tax research unit of CBEC vide their letter, the amended Rule 5 of CENVAT Credit Rules, does not require correlation between the output service exported and the input service used in such output service exported. - AT....