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2017 (5) TMI 565 - AT - Service TaxRefund claim - denial on account of nexus - Held that: - The Rule 5 of CCR, 2004 has under gone an amendment as noted by the Commissioner (Appeals). The word ‘used’ in the said provision earlier to 01.04.2012 has been deleted - reliance was also placed in the case of M/s Xilinx India Technology Services Pvt. Ltd. Versus The Commissioner. C.C. E&ST, Hyderabad-IV [2016 (7) TMI 598 - CESTAT HYDERABAD] - refund allowed - appeal dismissed - decided against Revenue.
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