https://www.taxtmi.com/caselaws?id=250313 The Appellate Tribunal CESTAT MUMBAI upheld the decision of the Commissioner (Appeals) in a dispute over the refund claim of unutilized CENVAT Credit for service tax on transport services used in exporting goods. The Tribunal ruled in favor of the respondent, emphasizing the entitlement of providers of output services to claim refunds on unutilized CENVAT Credit for input services used in export activities, despite the timing of the export in relation to the introduction of relevant notifications. The Revenue's appeal was dismissed, affirming the respondent's eligibility for the refund claim. en-us Wed, 21 May 2014 00:00:00 +0530 Mon, 04 Aug 2014 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250313 The Appellate Tribunal CESTAT MUMBAI upheld the decision of the Commissioner (Appeals) in a dispute over the refund claim of unutilized CENVAT Credit for service tax on transport services used in exporting goods. The Tribunal ruled in favor of the respondent, emphasizing the entitlement of providers of output services to claim refunds on unutilized CENVAT Credit for input services used in export activities, despite the timing of the export in relation to the introduction of relevant notifications. The Revenue's appeal was dismissed, affirming the respondent's eligibility for the refund claim. Case-Laws Service Tax Wed, 21 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250313