https://www.taxtmi.com/caselaws?id=261470 Rule 5 of the CENVAT Credit Rules, 2004 permits refund of unutilised Cenvat credit to providers of output services for exported services, and the substituted wording by Notification No. 4/2006 does not confine that entitlement only to exports made on or after 14.03.2006. Refund eligibility was therefore upheld for past exports where the statutory conditions were otherwise satisfied. The refund claim was, however, remanded for limited reconsideration of quantification because the supporting documentary evidence remained incomplete on the existing record. en-us Wed, 13 May 2015 00:00:00 +0530 Mon, 13 Jul 2015 06:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261470 Rule 5 of the CENVAT Credit Rules, 2004 permits refund of unutilised Cenvat credit to providers of output services for exported services, and the substituted wording by Notification No. 4/2006 does not confine that entitlement only to exports made on or after 14.03.2006. Refund eligibility was therefore upheld for past exports where the statutory conditions were otherwise satisfied. The refund claim was, however, remanded for limited reconsideration of quantification because the supporting documentary evidence remained incomplete on the existing record. Case-Laws Service Tax Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261470