https://www.taxtmi.com/caselaws?id=254481 The Tribunal granted the appellant's appeal, allowing the retrospective application of a beneficial circular clarifying that export of services without Service Tax payment should not be treated as exempted services. The appellant was entitled to full Cenvat credit for the relevant period, as established by the principle that beneficial circulars should be applied retrospectively. The stay application was approved, and the appeal was resolved in favor of the appellant. en-us Fri, 25 Oct 2013 00:00:00 +0530 Tue, 23 Dec 2014 07:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254481 The Tribunal granted the appellant's appeal, allowing the retrospective application of a beneficial circular clarifying that export of services without Service Tax payment should not be treated as exempted services. The appellant was entitled to full Cenvat credit for the relevant period, as established by the principle that beneficial circulars should be applied retrospectively. The stay application was approved, and the appeal was resolved in favor of the appellant. Case-Laws Service Tax Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254481