https://www.taxtmi.com/caselaws?id=203479 The Tribunal rejected the Revenue's appeals concerning refund claims under Rule 5 of CENVAT Credit Rules, 2004 and Notification No.41/2007-ST. It upheld the Commissioner's decision on Rule 5 refund but found no appeal on the notification issue. The Tribunal also affirmed the eligibility of CENVAT Credit for input services up to the place of removal, contrary to the Revenue's argument against post-manufacture activities. Additionally, it ruled that goods exported without a bond still qualify for a refund, emphasizing the availability of credit for services used in manufacturing and export activities. The Tribunal dismissed the Revenue's appeals, concluding no merit in their contentions. en-us Thu, 16 Dec 2010 00:00:00 +0530 Sat, 16 May 2015 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203479 The Tribunal rejected the Revenue's appeals concerning refund claims under Rule 5 of CENVAT Credit Rules, 2004 and Notification No.41/2007-ST. It upheld the Commissioner's decision on Rule 5 refund but found no appeal on the notification issue. The Tribunal also affirmed the eligibility of CENVAT Credit for input services up to the place of removal, contrary to the Revenue's argument against post-manufacture activities. Additionally, it ruled that goods exported without a bond still qualify for a refund, emphasizing the availability of credit for services used in manufacturing and export activities. The Tribunal dismissed the Revenue's appeals, concluding no merit in their contentions. Case-Laws Service Tax Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203479