https://www.taxtmi.com/caselaws?id=332320 The Tribunal allowed the manufacturer-exporter's appeal for a service tax refund on input services used for manufacturing and exporting exempted goods, despite the absence of Bond/LUT execution and the availability of Cenvat credit on inputs for exempted goods under Rule 5 of the Cenvat Credit Rules. The Tribunal held that the procedural lapse of not executing Bond/LUT did not justify denying the refund benefits, especially when dealing with duty-exempt goods. The decision was influenced by a High Court judgment supporting the eligibility of an assessee manufacturing nil duty goods to avail Cenvat credit on inputs used in exported goods. en-us Fri, 01 Apr 2016 00:00:00 +0530 Wed, 14 Sep 2016 15:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332320 The Tribunal allowed the manufacturer-exporter's appeal for a service tax refund on input services used for manufacturing and exporting exempted goods, despite the absence of Bond/LUT execution and the availability of Cenvat credit on inputs for exempted goods under Rule 5 of the Cenvat Credit Rules. The Tribunal held that the procedural lapse of not executing Bond/LUT did not justify denying the refund benefits, especially when dealing with duty-exempt goods. The decision was influenced by a High Court judgment supporting the eligibility of an assessee manufacturing nil duty goods to avail Cenvat credit on inputs used in exported goods. Case-Laws Central Excise Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332320