https://www.taxtmi.com/caselaws?id=264021 The Tribunal upheld the Commissioner (Appeals)'s order, dismissing the Revenue's appeal and directing the refund sanctioning authority to process the respondent's refund claim of unutilized Cenvat Credit amounting to Rs. 36,61,517/- for the period from July 2011 to September 2011 within one month. The Tribunal emphasized the essential nature of the input services for the respondent's business activities in providing exported output services, citing legal precedents and Rule 5 of the Cenvat Credit Rules, 2004. en-us Fri, 13 Feb 2015 00:00:00 +0530 Tue, 15 Sep 2015 07:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264021 The Tribunal upheld the Commissioner (Appeals)'s order, dismissing the Revenue's appeal and directing the refund sanctioning authority to process the respondent's refund claim of unutilized Cenvat Credit amounting to Rs. 36,61,517/- for the period from July 2011 to September 2011 within one month. The Tribunal emphasized the essential nature of the input services for the respondent's business activities in providing exported output services, citing legal precedents and Rule 5 of the Cenvat Credit Rules, 2004. Case-Laws Service Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264021