https://www.taxtmi.com/article/detailed?id=904 Refund of unutilized CENVAT credit under Rule 5 is available where input services are used in exported goods or exported output services and the credit cannot be adjusted; such refund is subject to safeguards and conditions prescribed by notification and is not available where drawback or rebate for the same duty or tax is claimed. Tribunal authorities have held that claims satisfying Rule 5 and the notification cannot be rejected solely because the exports predate the notification, and have addressed eligibility of contested services as input services and limitation issues for quantification. en-us Fri, 13 Aug 2010 00:00:00 +0530 Sat, 14 Aug 2010 10:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=904 Refund of unutilized CENVAT credit under Rule 5 is available where input services are used in exported goods or exported output services and the credit cannot be adjusted; such refund is subject to safeguards and conditions prescribed by notification and is not available where drawback or rebate for the same duty or tax is claimed. Tribunal authorities have held that claims satisfying Rule 5 and the notification cannot be rejected solely because the exports predate the notification, and have addressed eligibility of contested services as input services and limitation issues for quantification. Articles Service Tax Fri, 13 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=904