https://www.taxtmi.com/article/detailed?id=535 Refund under Rule 5 is available for unutilized Cenvat credit on inputs or input services used in exported output services or goods when such credit cannot be adjusted against duty/service-tax; eligibility depends on linkage between the credit and the exported output and on the period of entitlement to the credit in relation to export, not solely on invoice or consumption dates, and substantial compliance with prescribed procedure suffices where credit is demonstrably unutilized. en-us Thu, 22 Oct 2009 00:00:00 +0530 Tue, 04 Jan 2011 17:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=535 Refund under Rule 5 is available for unutilized Cenvat credit on inputs or input services used in exported output services or goods when such credit cannot be adjusted against duty/service-tax; eligibility depends on linkage between the credit and the exported output and on the period of entitlement to the credit in relation to export, not solely on invoice or consumption dates, and substantial compliance with prescribed procedure suffices where credit is demonstrably unutilized. Articles Service Tax Thu, 22 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=535