Nexus between input and output service not required for claiming refund u/s 5 of CCR, 2004

PMI Organisation Centre Private Limited Vs Commissioner of CGST (CESTAT Mumbai)

CESTAT Mumbai held that amended rule 5 of CENVAT Credit Rules, 2004 prescribes the formula for claiming refund of service tax by the service provider. Under such amended rule in vogue, there is no requirement of satisfying the nexus between the input service and the output service and hence order rejecting refund claim for the finding on nexus is not in accordance with law.

Facts-

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