Refund claim u/r 5 of CCR, 2004 cannot be denied on the ground of no nexus between the input service and output service exported

Sequoia Capital India Advisors Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)

CESTAT Mumbai held that rejection of refund claim under Rule 5 of Cenvat Credit Rules, 2004 solely on the basis of the ground that there is no nexus between the input service and the output service exported is untenable in law.

Facts-

The issue involved herein is about denial of refund of accumulated/unutilized Cenvat Cr

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