https://www.taxtmi.com/caselaws?id=325998 The appellate tribunal upheld the first appellate authority's decision, allowing the refund claims for Service Tax availed on input services used for exported output services. The rejection based on the limitation period under Section 11B of the Central Excise Act, 1944, was overturned, considering the filing within the prescribed period. Additionally, the rejection due to failure to prove utilization of input services was deemed unfounded, as the correlation between input and output services was adequately demonstrated. The appellant was found eligible for the refund, and the appeal was rejected, affirming their entitlement to the claims. en-us Wed, 17 Feb 2016 00:00:00 +0530 Fri, 04 Nov 2016 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325998 The appellate tribunal upheld the first appellate authority's decision, allowing the refund claims for Service Tax availed on input services used for exported output services. The rejection based on the limitation period under Section 11B of the Central Excise Act, 1944, was overturned, considering the filing within the prescribed period. Additionally, the rejection due to failure to prove utilization of input services was deemed unfounded, as the correlation between input and output services was adequately demonstrated. The appellant was found eligible for the refund, and the appeal was rejected, affirming their entitlement to the claims. Case-Laws Service Tax Wed, 17 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325998