https://www.taxtmi.com/caselaws?id=75742 The Tribunal allowed the appeals for rebate of service tax and CESS paid on exported goods, rejecting the Department's challenge on no service export basis. The appellants' refund claim under rule 5 of Cenvat Credit Rules, 2004, for service tax on services used in manufacturing exported goods cleared under bond, was initially denied by the original authority and Commissioner (Appeals). The Tribunal emphasized that rule 6(6) exempts exported goods cleared under bond from credit restrictions on inputs for exempted goods, aligning with previous court decisions. The impugned order was set aside, granting the appeals with consequential relief. en-us Tue, 02 Jun 2009 00:00:00 +0530 Tue, 11 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75742 The Tribunal allowed the appeals for rebate of service tax and CESS paid on exported goods, rejecting the Department's challenge on no service export basis. The appellants' refund claim under rule 5 of Cenvat Credit Rules, 2004, for service tax on services used in manufacturing exported goods cleared under bond, was initially denied by the original authority and Commissioner (Appeals). The Tribunal emphasized that rule 6(6) exempts exported goods cleared under bond from credit restrictions on inputs for exempted goods, aligning with previous court decisions. The impugned order was set aside, granting the appeals with consequential relief. Case-Laws Central Excise Tue, 02 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75742