https://www.taxtmi.com/caselaws?id=207049 The court set aside the lower authorities' rejection of refund claims by the appellant under Rule 5 of Cenvat Credit Rules, 2004 for IT enabled services export. The appellant's services were classified as Information Technology Software service, leading to the denial of the refund claim. Despite being registered for maintenance and repair services, the claim was dismissed. The judgment emphasized the importance of considering applicable case laws and circulars for granting input service credit. The case was remanded to the Commissioner for a fresh decision, highlighting the necessity for a proper assessment based on relevant legal principles. en-us Mon, 12 Jul 2010 00:00:00 +0530 Sat, 26 Nov 2011 08:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207049 The court set aside the lower authorities' rejection of refund claims by the appellant under Rule 5 of Cenvat Credit Rules, 2004 for IT enabled services export. The appellant's services were classified as Information Technology Software service, leading to the denial of the refund claim. Despite being registered for maintenance and repair services, the claim was dismissed. The judgment emphasized the importance of considering applicable case laws and circulars for granting input service credit. The case was remanded to the Commissioner for a fresh decision, highlighting the necessity for a proper assessment based on relevant legal principles. Case-Laws Service Tax Mon, 12 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207049