https://www.taxtmi.com/caselaws?id=76081 The appeal by a 100% EOU for refund of unutilized CENVAT credit of input services was successful. The court held that GTA service for transportation of export goods qualified as an input service based on ownership and risk principles. Additionally, clearances to other 100% EOUs were considered exports for refund purposes, aligning with Tribunal decisions. The rejection of part of the refund claim was overturned, granting the appellants the refund of Rs. 1,04,678. The judgment affirmed the eligibility of GTA service and clearances to other EOUs for refund, in accordance with legal precedents and circulars. en-us Fri, 13 Nov 2009 00:00:00 +0530 Wed, 06 Oct 2010 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76081 The appeal by a 100% EOU for refund of unutilized CENVAT credit of input services was successful. The court held that GTA service for transportation of export goods qualified as an input service based on ownership and risk principles. Additionally, clearances to other 100% EOUs were considered exports for refund purposes, aligning with Tribunal decisions. The rejection of part of the refund claim was overturned, granting the appellants the refund of Rs. 1,04,678. The judgment affirmed the eligibility of GTA service and clearances to other EOUs for refund, in accordance with legal precedents and circulars. Case-Laws Service Tax Fri, 13 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76081