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    <title>Refund of Unavailed Cenvat under rule 5 and Electronic Refund of Service Tax on Outward Services</title>
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    <description>A 100% Export Oriented Unit claims refund of unutilized Cenvat under Rule 5 while also receiving electronic refund of service tax on outward services; an amendment appears to bar entitlement to unutilized Cenvat where a unit avails a service tax rebate. The operative issues are whether the amendment applies to the EOU, whether the unit must stop taking the service tax rebate to seek unutilized Cenvat, and how to treat service tax rebate amounts already credited but unused.</description>
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      <title>Refund of Unavailed Cenvat under rule 5 and Electronic Refund of Service Tax on Outward Services</title>
      <link>https://www.taxtmi.com/forum/issue?id=106081</link>
      <description>A 100% Export Oriented Unit claims refund of unutilized Cenvat under Rule 5 while also receiving electronic refund of service tax on outward services; an amendment appears to bar entitlement to unutilized Cenvat where a unit avails a service tax rebate. The operative issues are whether the amendment applies to the EOU, whether the unit must stop taking the service tax rebate to seek unutilized Cenvat, and how to treat service tax rebate amounts already credited but unused.</description>
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