https://www.taxtmi.com/caselaws?id=331606 The Tribunal held in favor of the appellant, ruling that availing Cenvat credit before obtaining Service Tax registration does not bar refund eligibility if the input services are used in exported output services. Adjudicating authority's denial of Cenvat credit on certain services was deemed incorrect, as separate proceedings are needed to assess credit admissibility. Refunds for services consumed in SEZ were allowed under Rule 5. Refund claims were deemed timely filed and non-submission of original documents could be rectified upon request. The Tribunal set aside rejections, remanding the matter for reprocessing with appellant's participation. en-us Fri, 29 Jul 2016 00:00:00 +0530 Sat, 27 Aug 2016 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331606 The Tribunal held in favor of the appellant, ruling that availing Cenvat credit before obtaining Service Tax registration does not bar refund eligibility if the input services are used in exported output services. Adjudicating authority's denial of Cenvat credit on certain services was deemed incorrect, as separate proceedings are needed to assess credit admissibility. Refunds for services consumed in SEZ were allowed under Rule 5. Refund claims were deemed timely filed and non-submission of original documents could be rectified upon request. The Tribunal set aside rejections, remanding the matter for reprocessing with appellant's participation. Case-Laws Service Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331606