https://www.taxtmi.com/caselaws?id=328764 The Tribunal upheld the appellant's entitlement to refund for unutilized credit prior to registration and validated the credit taken for various output services. However, it rejected a claim related to computer software services due to lack of substantiation. The issue of time limitation was remanded for further examination in consideration of recent amendments, ensuring a fair and thorough review of the claim. en-us Fri, 10 Jun 2016 00:00:00 +0530 Tue, 28 Mar 2017 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328764 The Tribunal upheld the appellant's entitlement to refund for unutilized credit prior to registration and validated the credit taken for various output services. However, it rejected a claim related to computer software services due to lack of substantiation. The issue of time limitation was remanded for further examination in consideration of recent amendments, ensuring a fair and thorough review of the claim. Case-Laws Service Tax Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328764