https://www.taxtmi.com/caselaws?id=182754 Refund of accumulated CENVAT credit under Notification No. 5/2006 read with Rule 5 of the Cenvat Credit Rules, 2004 cannot be denied merely because the output service is not taxable, where the input service credit remains unutilised. For service-related refund claims involving services received from abroad, limitation may have to be computed with reference to the relevant date of payment of consideration. The non-taxability objection was rejected, and the limitation issue required fresh consideration by the adjudicating authority. en-us Fri, 12 Jun 2015 00:00:00 +0530 Thu, 19 May 2016 08:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182754 Refund of accumulated CENVAT credit under Notification No. 5/2006 read with Rule 5 of the Cenvat Credit Rules, 2004 cannot be denied merely because the output service is not taxable, where the input service credit remains unutilised. For service-related refund claims involving services received from abroad, limitation may have to be computed with reference to the relevant date of payment of consideration. The non-taxability objection was rejected, and the limitation issue required fresh consideration by the adjudicating authority. Case-Laws Service Tax Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182754