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2020 (1) TMI 1335 - AT - Service Tax100% EOU - Refund of Service Tax paid - rejection on the ground that appellant failed to establish the nexus between exports and input services - HELD THAT:- It is observed that in his order, ld Commissioner (Appeals) had primarily dealt about the nexus between output services and input services and even gone to the extent of analysing as to if in the absence of such input services, the quality and efficiency of the provision of service would be adversely impacted or not. This being the facts on record, it can be said that the Commissioner (Appeals) had gone beyond the scope of Circular and Rule 5 of CENVAT Credit Rules, 2004 as the primary intention of the legislature was to allow refund to exporters so was to avoid any cascading effect of taxes on export and to promote exports. Refund allowed - appeal allowed - decided in favor of appellant.
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