No Nexus required between Input and Output Services: CESTAT allows Cenvat Credit Refund Claim on Business Services and Club Membership [Read Order]

Input - and - Output - Services - CESTAT - Cenvat - Credit - Refund - Claim - on - Business - Services - and - Club - Membership - TAXSCAN

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has recently held that no direct correlation is required between the input and output services to avail refund of Cenvat Credit of Service Tax. It was to be decided whether the authorities below have rightly rejected the refund claims in respect of Business…

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