https://www.taxtmi.com/caselaws?id=267657 The Tribunal allowed the appeal, granting the appellant's refund claim for unutilized Cenvat credit of Service Tax despite the input invoices being prior to the claim period. The Tribunal found that the rejection of the claim based on the timing of credit utilization was unsustainable, citing Circular No. 120/01/2010 and legal precedents allowing refunds for past period credits claimed in subsequent quarters. The decision emphasized the appellant's eligibility for the refund, overturning the authorities' decision based on Notification No. 05/2006 CE (NT). en-us Fri, 19 Jun 2015 00:00:00 +0530 Tue, 10 Nov 2015 01:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267657 The Tribunal allowed the appeal, granting the appellant's refund claim for unutilized Cenvat credit of Service Tax despite the input invoices being prior to the claim period. The Tribunal found that the rejection of the claim based on the timing of credit utilization was unsustainable, citing Circular No. 120/01/2010 and legal precedents allowing refunds for past period credits claimed in subsequent quarters. The decision emphasized the appellant's eligibility for the refund, overturning the authorities' decision based on Notification No. 05/2006 CE (NT). Case-Laws Service Tax Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267657