https://www.taxtmi.com/caselaws?id=2233 The Tribunal found in favor of the appellant, a 100% EOU processing Sand Stone into Slate and Tiles, in a dispute over the refund of service tax paid for transporting stone to its factory. The Commissioner (Appeals) had denied the refund, arguing that since no duty was levied on the final products, the appellant could not claim credit of the service tax paid. However, the Tribunal held that Rule 5 of Cenvat Credit Rules allows for the refund of input service tax for exports, regardless of duty liability on final products, and overturned the Commissioner's decision, allowing the appeal. en-us Thu, 21 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2233 The Tribunal found in favor of the appellant, a 100% EOU processing Sand Stone into Slate and Tiles, in a dispute over the refund of service tax paid for transporting stone to its factory. The Commissioner (Appeals) had denied the refund, arguing that since no duty was levied on the final products, the appellant could not claim credit of the service tax paid. However, the Tribunal held that Rule 5 of Cenvat Credit Rules allows for the refund of input service tax for exports, regardless of duty liability on final products, and overturned the Commissioner's decision, allowing the appeal. Case-Laws Central Excise Thu, 21 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2233