https://www.taxtmi.com/caselaws?id=241710 The Tribunal set aside the order rejecting the rebate claim of a 100% Export Oriented Unit for service tax and excise duty, directing a fresh examination. It held that the mention in ST-3 Returns did not conclusively prove availing of Cenvat credit. Additionally, it disagreed with the denial of rebate for input services, deeming them essential for the software unit. The Tribunal emphasized the importance of the Chartered Accountant's certificate in confirming non-availment of credit, stressing the need for thorough verification before making conclusions. The matter was remanded for further adjudication within three months. en-us Fri, 21 Dec 2012 00:00:00 +0530 Mon, 30 Dec 2013 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241710 The Tribunal set aside the order rejecting the rebate claim of a 100% Export Oriented Unit for service tax and excise duty, directing a fresh examination. It held that the mention in ST-3 Returns did not conclusively prove availing of Cenvat credit. Additionally, it disagreed with the denial of rebate for input services, deeming them essential for the software unit. The Tribunal emphasized the importance of the Chartered Accountant's certificate in confirming non-availment of credit, stressing the need for thorough verification before making conclusions. The matter was remanded for further adjudication within three months. Case-Laws Service Tax Fri, 21 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241710