𝗦𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗳𝗼𝗿 𝗘𝘅𝗽𝗼𝗿𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Refund towards export of services cannot be denied on the ground that there is no nexus between the input service and the export of service."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Sequoia Capital India Advisors Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether the refund claims for export of services can be rejected due to lack of nexus between input services and output services. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant's refund claims for export services were partly rejected due to lack of nexus between input and exported services.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal cited the BNP Paribas India Solution Pvt. Ltd. case, ruling that refunds under Rule 5 cannot be denied due to lack of nexus between input and output services. Further, since Rule 14 of the Cenvat Credit Rules was not complied with, the refund claims could not be denied. The appeal was allowed and the order was set aside.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Sequoia Capital India Advisors Pvt. Ltd. vs. Commissioner of CGST & C. Ex. 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 01 December 2022 📜 This ruling confirms that refund claims for exported services cannot be denied solely due to lack of nexus between input services and output services.