https://www.taxtmi.com/caselaws?id=268166 The Tribunal allowed the appeal, granting relief to the Appellant. The decision favored the Appellant on the time-barred refund claim under Rule 5 of CENVAT Credit Rules, rejecting the imposition of a specific time limit for such claims. Additionally, the Tribunal ruled in favor of the Appellant concerning the misrepresentation of embroidery software development as a product, recognizing it as a service for refund eligibility. Moreover, the Tribunal upheld the Appellant's claim on certain input services, emphasizing their essential role in providing output services, and granted the refund based on cenvat credit availed for these services. en-us Tue, 22 Jul 2014 00:00:00 +0530 Thu, 14 Jan 2016 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268166 The Tribunal allowed the appeal, granting relief to the Appellant. The decision favored the Appellant on the time-barred refund claim under Rule 5 of CENVAT Credit Rules, rejecting the imposition of a specific time limit for such claims. Additionally, the Tribunal ruled in favor of the Appellant concerning the misrepresentation of embroidery software development as a product, recognizing it as a service for refund eligibility. Moreover, the Tribunal upheld the Appellant's claim on certain input services, emphasizing their essential role in providing output services, and granted the refund based on cenvat credit availed for these services. Case-Laws Service Tax Tue, 22 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268166