Appellants Granted Refund of Unutilized Cenvat Credit; Evidence Sufficient to Establish Nexus for Refund Claim.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of accumulated/unutilized Cenvat Credit of Service tax - Nexus - The mails and invoices, which have been produced here also, are sufficient to establish the nexus. Law does not require one to one correlation unless the availment of Cenvat credit itself - the appellants are entitle for the refund- AT....