https://www.taxtmi.com/caselaws?id=182250 An exporter of services may claim refund of accumulated unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004, because exported supplies are not dutiable and the credit of input duty or tax is refundable when it cannot be utilised. The absence of registration does not by itself defeat the refund claim where the output service is not liable to duty or tax. On this reasoning, the refund was sustained and the Revenue challenge was rejected. en-us Mon, 24 Aug 2015 00:00:00 +0530 Fri, 06 May 2016 11:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182250 An exporter of services may claim refund of accumulated unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004, because exported supplies are not dutiable and the credit of input duty or tax is refundable when it cannot be utilised. The absence of registration does not by itself defeat the refund claim where the output service is not liable to duty or tax. On this reasoning, the refund was sustained and the Revenue challenge was rejected. Case-Laws Service Tax Mon, 24 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182250