https://www.taxtmi.com/caselaws?id=260824 The Tribunal allowed the appeals filed by the appellant, M/s Clearpoint Learning Systems (India) Pvt. Ltd., directing the adjudicating authority to grant refunds for CENVAT Credit. The Tribunal held that limitation does not apply to refund claims in cases of export of service, emphasizing the completion of the export transaction as essential for refund claims. The decision aligned with previous judgments and legal interpretations, granting consequential relief to the appellant while excluding the rejected amount for non-production of input invoices. en-us Wed, 16 Jul 2014 00:00:00 +0530 Tue, 30 Jun 2015 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260824 The Tribunal allowed the appeals filed by the appellant, M/s Clearpoint Learning Systems (India) Pvt. Ltd., directing the adjudicating authority to grant refunds for CENVAT Credit. The Tribunal held that limitation does not apply to refund claims in cases of export of service, emphasizing the completion of the export transaction as essential for refund claims. The decision aligned with previous judgments and legal interpretations, granting consequential relief to the appellant while excluding the rejected amount for non-production of input invoices. Case-Laws Service Tax Wed, 16 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260824