https://www.taxtmi.com/caselaws?id=203797 The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the respondent, a 100% E.O.U., allowing their claim for a refund of service tax paid on services used in exporting 'cellular phones'. The Tribunal held that the time-limit under Rule 5 of the CENVAT Credit Rules, 2004 did not apply to credit accumulated from exports, as established in previous legal precedents. The Commissioner (Appeals) decision to grant the refund was upheld, rejecting the department's appeal based on the incorrect application of the time-bar ruling by the original authority. en-us Wed, 18 Aug 2010 00:00:00 +0530 Mon, 20 Jun 2011 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203797 The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the respondent, a 100% E.O.U., allowing their claim for a refund of service tax paid on services used in exporting 'cellular phones'. The Tribunal held that the time-limit under Rule 5 of the CENVAT Credit Rules, 2004 did not apply to credit accumulated from exports, as established in previous legal precedents. The Commissioner (Appeals) decision to grant the refund was upheld, rejecting the department's appeal based on the incorrect application of the time-bar ruling by the original authority. Case-Laws Service Tax Wed, 18 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203797