Denial of refund claim of cenvat credit - Notification No. ...
Refund Denial Challenged: Rule 5 of CENVAT Credit Rules, 2004 Doesn't Require Nexus Between Input and Exported Services.
May 25, 2015
Case Laws Service Tax AT
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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