https://www.taxtmi.com/caselaws?id=77279 Refund of unutilised input service tax credit for exported output services is admissible only to the extent the input services were actually consumed in providing the exported services, and the eligibility of the credit must be verified before refund is granted. Because the claim had been rejected on the ground that the input services were not directly related to the output service, the Tribunal required fresh examination of whether the services went into consumption for the exported output service and not for other purposes. The impugned orders were set aside and the matter was remitted for de novo decision after granting a reasonable opportunity of hearing. en-us Fri, 23 Jul 2010 00:00:00 +0530 Fri, 03 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77279 Refund of unutilised input service tax credit for exported output services is admissible only to the extent the input services were actually consumed in providing the exported services, and the eligibility of the credit must be verified before refund is granted. Because the claim had been rejected on the ground that the input services were not directly related to the output service, the Tribunal required fresh examination of whether the services went into consumption for the exported output service and not for other purposes. The impugned orders were set aside and the matter was remitted for de novo decision after granting a reasonable opportunity of hearing. Case-Laws Service Tax Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77279