https://www.taxtmi.com/caselaws?id=260823 The Tribunal ruled in favor of the appellant, allowing the refund of unutilized cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. It held that delayed registration does not invalidate the right to claim a refund, especially when the appellant met the criteria as an exporter of taxable services. The denial of cenvat credit on domestic courier services was overturned, as the service qualified as an input service used for providing taxable services. The Tribunal emphasized adherence to legal precedents and interpretation of relevant provisions in granting the appellant the refund of service tax on the disputed input services. en-us Wed, 29 Apr 2015 00:00:00 +0530 Wed, 13 Jan 2016 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260823 The Tribunal ruled in favor of the appellant, allowing the refund of unutilized cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. It held that delayed registration does not invalidate the right to claim a refund, especially when the appellant met the criteria as an exporter of taxable services. The denial of cenvat credit on domestic courier services was overturned, as the service qualified as an input service used for providing taxable services. The Tribunal emphasized adherence to legal precedents and interpretation of relevant provisions in granting the appellant the refund of service tax on the disputed input services. Case-Laws Service Tax Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260823