https://www.taxtmi.com/caselaws?id=335269 The Tribunal ruled in favor of the appellant, allowing the refund claim under Rule 5 of the Cenvat Credit Rules, 2004. The dispute arose over the rejection of accumulated credit related to GTA service and erection, installation, commissioning service for a power plant. The Commissioner (Appeals) upheld the rejection of the GTA service credit but allowed the rejection of the power plant service credit. The Tribunal, considering previous judgments, set aside the Commissioner (Appeals) order and allowed the appeal for refund of the accumulated credit, emphasizing that a direct correlation between input services and exported goods was not necessary for claiming the refund. en-us Mon, 24 Oct 2016 00:00:00 +0530 Tue, 05 Sep 2017 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335269 The Tribunal ruled in favor of the appellant, allowing the refund claim under Rule 5 of the Cenvat Credit Rules, 2004. The dispute arose over the rejection of accumulated credit related to GTA service and erection, installation, commissioning service for a power plant. The Commissioner (Appeals) upheld the rejection of the GTA service credit but allowed the rejection of the power plant service credit. The Tribunal, considering previous judgments, set aside the Commissioner (Appeals) order and allowed the appeal for refund of the accumulated credit, emphasizing that a direct correlation between input services and exported goods was not necessary for claiming the refund. Case-Laws Central Excise Mon, 24 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335269