https://www.taxtmi.com/caselaws?id=206164 The court ruled in favor of the assessee, holding that the refund of unutilized credit under Rule 5 of the Cenvat Credit Rules, 2004 was available to both manufacturers and providers of output service for exports made before the specified amendment date. The court rejected the revenue's argument that only manufacturers were eligible for the refund, emphasizing that the rule did not differentiate between exports made before or after the amendment. The judgment clarified the entitlement of both manufacturers and providers of output service to claim a refund under Rule 5. en-us Thu, 10 Feb 2011 00:00:00 +0530 Tue, 06 Sep 2011 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206164 The court ruled in favor of the assessee, holding that the refund of unutilized credit under Rule 5 of the Cenvat Credit Rules, 2004 was available to both manufacturers and providers of output service for exports made before the specified amendment date. The court rejected the revenue's argument that only manufacturers were eligible for the refund, emphasizing that the rule did not differentiate between exports made before or after the amendment. The judgment clarified the entitlement of both manufacturers and providers of output service to claim a refund under Rule 5. Case-Laws Service Tax Thu, 10 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206164