𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗕𝗲𝗻𝗲𝗳𝗶𝘁 𝗳𝗼𝗿 𝗘𝘅𝗽𝗼𝗿𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "The refund benefit cannot be denied on the ground that there is no nexus between the input services and the exportation of output service under Rule 5 of the CENVAT Credit Rules."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Coface India Credit Management Services Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether the appellant is eligible for a refund despite the Department’s objections regarding input service nexus and opening balance considerations. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Filed a refund application under Rule 5 of CENVAT Credit Rules, which was rejected citing no nexus and exclusion of opening balance.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal cited CBE&C Circular No. 120/01/2010 and previous judgments like Ness Technologies (I) Pvt. Ltd. vs. Commissioner of Service Tax Division-V, Mumbai. It ruled that refund claims cannot be denied on the grounds of no nexus between input and output services or opening balance exclusions. The appeal was allowed, setting aside objections.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Coface India Credit Management Services Pvt. Ltd. vs. Commissioner of CGST & C. Ex., Belapur 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 10 January 2023 📜 This ruling ensures exporters are entitled to refunds under Rule 5 despite departmental objections regarding input-output service nexus.