https://www.taxtmi.com/caselaws?id=256312 The Tribunal allowed the appeal, overturning the rejection of refund claims for unutilized CENVAT Credit under Rule 5 of the Cenvat Credit Rules, 2004. The appellant's contention of services being exported and wrongly rejected refund claims under Rule 6(3)(c) was upheld based on a favorable precedent involving a sister concern. The Tribunal emphasized the legal requirement of registration for claiming CENVAT credit and the applicability of the EXIM Policy in promoting exports, granting the appellant eligibility for the refund of the claimed amount on account of export of exempted services. en-us Fri, 09 Jan 2015 00:00:00 +0530 Mon, 09 Feb 2015 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256312 The Tribunal allowed the appeal, overturning the rejection of refund claims for unutilized CENVAT Credit under Rule 5 of the Cenvat Credit Rules, 2004. The appellant's contention of services being exported and wrongly rejected refund claims under Rule 6(3)(c) was upheld based on a favorable precedent involving a sister concern. The Tribunal emphasized the legal requirement of registration for claiming CENVAT credit and the applicability of the EXIM Policy in promoting exports, granting the appellant eligibility for the refund of the claimed amount on account of export of exempted services. Case-Laws Service Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256312