https://www.taxtmi.com/caselaws?id=272161 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals) decision to grant a refund of Rs. 15,25,899 under Rule 5 of the Cenvat Credit Rules 2004. The Tribunal found that the input service was used in relation to the manufacturing of the exported goods, as clarified by relevant notifications and circulars. The Tribunal emphasized the need for a harmonious interpretation and noted the lack of evidence to suggest otherwise, leading to the rejection of the Revenue's appeal. en-us Thu, 03 Dec 2015 00:00:00 +0530 Tue, 10 Jan 2017 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272161 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals) decision to grant a refund of Rs. 15,25,899 under Rule 5 of the Cenvat Credit Rules 2004. The Tribunal found that the input service was used in relation to the manufacturing of the exported goods, as clarified by relevant notifications and circulars. The Tribunal emphasized the need for a harmonious interpretation and noted the lack of evidence to suggest otherwise, leading to the rejection of the Revenue's appeal. Case-Laws Central Excise Thu, 03 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272161