https://www.taxtmi.com/caselaws?id=328441 Export rebate on consulting engineering services was to be paid in cash rather than by credit entry in the Cenvat account, because debit in the Cenvat account operates as discharge of tax liability and a credit-only refund would defeat the rebate where the credit cannot be effectively utilised against domestic clearances. Relying on supporting High Court decisions, CESTAT Mumbai accepted that the rebate claim was refundable in cash and not merely through credit, resulting in relief to the assessee. en-us Wed, 27 Apr 2016 00:00:00 +0530 Thu, 22 Dec 2016 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328441 Export rebate on consulting engineering services was to be paid in cash rather than by credit entry in the Cenvat account, because debit in the Cenvat account operates as discharge of tax liability and a credit-only refund would defeat the rebate where the credit cannot be effectively utilised against domestic clearances. Relying on supporting High Court decisions, CESTAT Mumbai accepted that the rebate claim was refundable in cash and not merely through credit, resulting in relief to the assessee. Case-Laws Service Tax Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328441