https://www.taxtmi.com/caselaws?id=77017 The Tribunal remanded the case involving service tax assessees claiming refunds for unutilized service tax credit on input services. The Tribunal emphasized that only input services directly consumed for providing output services are eligible for credit and refund. The case was sent back to the original authority for fresh decisions, requiring detailed declarations and certifications from the assessees. Refunds were limited to amounts proportionate to export turnover, and the authority was directed to consider statutory provisions and apply tests from relevant case law before making new determinations. en-us Fri, 19 Mar 2010 00:00:00 +0530 Wed, 24 Sep 2014 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77017 The Tribunal remanded the case involving service tax assessees claiming refunds for unutilized service tax credit on input services. The Tribunal emphasized that only input services directly consumed for providing output services are eligible for credit and refund. The case was sent back to the original authority for fresh decisions, requiring detailed declarations and certifications from the assessees. Refunds were limited to amounts proportionate to export turnover, and the authority was directed to consider statutory provisions and apply tests from relevant case law before making new determinations. Case-Laws Service Tax Fri, 19 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77017