https://www.taxtmi.com/caselaws?id=330529 The Tribunal ruled in favor of the respondent-assessee in a case concerning refund claims for cenvat credit related to Business Auxiliary Service/Business Support Service. It held that the respondent was eligible for a refund of unutilized credit accumulated before registration, citing judicial precedents. However, certain refund claims related to input services not used in exported output services were rejected. The Tribunal emphasized compliance with statutory requirements for claiming credit while allowing legitimate refund claims, ultimately rejecting the Revenue's appeals. en-us Tue, 05 Jul 2016 00:00:00 +0530 Wed, 27 Jul 2016 14:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330529 The Tribunal ruled in favor of the respondent-assessee in a case concerning refund claims for cenvat credit related to Business Auxiliary Service/Business Support Service. It held that the respondent was eligible for a refund of unutilized credit accumulated before registration, citing judicial precedents. However, certain refund claims related to input services not used in exported output services were rejected. The Tribunal emphasized compliance with statutory requirements for claiming credit while allowing legitimate refund claims, ultimately rejecting the Revenue's appeals. Case-Laws Service Tax Tue, 05 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330529