https://www.taxtmi.com/caselaws?id=327199 Refund of accumulated Cenvat credit arising from export of services could not be denied on limitation or on the ground that an additional premises was not registered, because Section 11B limitation was held inapplicable and registration was not treated as a statutory precondition where the credit belonged to the assessee and the services were exported without tax. Customs clearing services and allied business-related services were also treated as eligible input services under the wide Cenvat Credit definition, supporting refund of the related credit. The impugned order was set aside and the refund claims were allowed in full. en-us Thu, 07 Apr 2016 00:00:00 +0530 Wed, 02 Nov 2016 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327199 Refund of accumulated Cenvat credit arising from export of services could not be denied on limitation or on the ground that an additional premises was not registered, because Section 11B limitation was held inapplicable and registration was not treated as a statutory precondition where the credit belonged to the assessee and the services were exported without tax. Customs clearing services and allied business-related services were also treated as eligible input services under the wide Cenvat Credit definition, supporting refund of the related credit. The impugned order was set aside and the refund claims were allowed in full. Case-Laws Service Tax Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327199