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2018 (8) TMI 19 - AT - Service TaxRefund claim - service tax paid on the input services, which were used in output service, exported by the appellant - denial on account of nexus - Rule 5 of the CCR read with N/N. 27/2012-CE(NT) dated 18.06.2012 - Held that:- Under the substituted Rule 5 of the rules, there is no requirement of showing the nexus between the input service and the output service provided by the assessee. Since the refund under the said amended rule is governed on the basis of receipt of export turnover to the total turnover, the establishing the nexus between the input and output service cannot be insisted upon for consideration of the refund application - refund cannot be denied - appeal allowed - decided in favor of appellant.
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