https://www.taxtmi.com/caselaws?id=241816 Refund of Cenvat credit under Rule 5 of the Cenvat Credit Rules, claimed for input services used in providing information technology services to overseas clients, was found to require fresh examination. Denial of refund on professional charges was inconsistent with an earlier appellate order allowing credit on similar expenditure, while the remaining disputed input services had not been considered along with the assessee's cited case law. The matter was therefore remanded to the appellate authority for reconsideration on a consistent basis, after addressing the submissions and case law and granting an opportunity of hearing. en-us Fri, 21 Jun 2013 00:00:00 +0530 Wed, 01 Jan 2014 12:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241816 Refund of Cenvat credit under Rule 5 of the Cenvat Credit Rules, claimed for input services used in providing information technology services to overseas clients, was found to require fresh examination. Denial of refund on professional charges was inconsistent with an earlier appellate order allowing credit on similar expenditure, while the remaining disputed input services had not been considered along with the assessee's cited case law. The matter was therefore remanded to the appellate authority for reconsideration on a consistent basis, after addressing the submissions and case law and granting an opportunity of hearing. Case-Laws Service Tax Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241816