https://www.taxtmi.com/caselaws?id=250313 Refund of unutilized CENVAT credit on service tax paid for transport services used in exporting goods could not be denied merely because the service was brought within the refund notification by a later amendment. The relevant consideration was that the input service was used for export and the credit remained unutilized in the CENVAT account. The later notification was treated as expanding the eligible services under the refund scheme, and the timing of export before that notification did not, by itself, defeat the refund claim. The respondent was therefore entitled to the refund. 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 Refund of unutilized CENVAT credit on service tax paid for transport services used in exporting goods could not be denied merely because the service was brought within the refund notification by a later amendment. The relevant consideration was that the input service was used for export and the credit remained unutilized in the CENVAT account. The later notification was treated as expanding the eligible services under the refund scheme, and the timing of export before that notification did not, by itself, defeat the refund claim. The respondent was therefore entitled to the refund. Case-Laws Service Tax Wed, 21 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250313