https://www.taxtmi.com/caselaws?id=262004 Refund of accumulated Cenvat credit for export of services cannot be denied merely because some invoices show an address later accepted as part of the assessee's registered premises, where the credit is otherwise admissible. The refund mechanism under Rule 5 is based on eligible accumulated credit and the export turnover formula, not on limiting refund to credit availed in the same return period. The amendment and departmental clarification support a liberal construction of the refund scheme, so the assessee may claim the balance refund subject to verification, with consequential interest. en-us Mon, 08 Dec 2014 00:00:00 +0530 Wed, 14 Oct 2015 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262004 Refund of accumulated Cenvat credit for export of services cannot be denied merely because some invoices show an address later accepted as part of the assessee's registered premises, where the credit is otherwise admissible. The refund mechanism under Rule 5 is based on eligible accumulated credit and the export turnover formula, not on limiting refund to credit availed in the same return period. The amendment and departmental clarification support a liberal construction of the refund scheme, so the assessee may claim the balance refund subject to verification, with consequential interest. Case-Laws Service Tax Mon, 08 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262004