https://www.taxtmi.com/caselaws?id=261832 Refund of accumulated Cenvat credit under Notification No. 5/2006-C.E. (N.T.) was treated as a procedural entitlement, and absence of Service Tax registration at the time of export of services was not, by itself, a bar to refund where the substantive conditions were otherwise met. The note also states that refund depended on proof that the input services were actually received and used for the exported output services. Because the existing record did not adequately verify that nexus, the matter required limited factual scrutiny before final grant of refund. en-us Fri, 14 Nov 2014 00:00:00 +0530 Thu, 23 Jul 2015 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261832 Refund of accumulated Cenvat credit under Notification No. 5/2006-C.E. (N.T.) was treated as a procedural entitlement, and absence of Service Tax registration at the time of export of services was not, by itself, a bar to refund where the substantive conditions were otherwise met. The note also states that refund depended on proof that the input services were actually received and used for the exported output services. Because the existing record did not adequately verify that nexus, the matter required limited factual scrutiny before final grant of refund. Case-Laws Service Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261832