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No direct Nexus required of Input Services vs. Output Services for Refund on Export

Case Law Details

Case Name : M/s Kijiji (India) (P.) Ltd. Vs Commissioner of Central Excise, Mumbai-I
Related Assessment Year :
Courts : All CESTAT CESTAT Mumbai
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We are sharing with you an important judgement of Hon’ble CESTAT-Mumbai in the case of M/s Kijiji (India) (P.) Ltd. Versus Commiss

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Author Bio

Name: Bimal Jain
Qualification: LL.B / Advocate
Company: A2Z Taxcorp LLP
Location: New Delhi, IN
Member Since: 06 Apr 2018 | Total Posts: 2428
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0 Comments

  1. SONAL MEHTA says:

    IS THIS APPLICABLE IN CASE OF EXPORTER USING INPUT SERVICE PROVIDED BY FOREIGN SERVICE PROVIDER IN WHICH THE SERVICE TAX IS PAID BY THE EXPORTER(REVERSE CHARGE MECHANISM)? IS THERE ANY NEED TO PROVE THE DIRECT NEXUS OF THIS INPUT SERVICE AND THE EXPORT??

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