https://www.taxtmi.com/caselaws?id=335741 Refund under Notification No. 17/2009-ST was conditional on non-availment of CENVAT credit on the specified input services used for exports. Where the record showed that the assessee had taken CENVAT credit of service tax paid on taxable services during the relevant period, and no material established compliance with the notification conditions, the refund claim could not be sustained. On that basis, the rejection of the refund claims was upheld. en-us Fri, 07 Oct 2016 00:00:00 +0530 Thu, 08 Dec 2016 17:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335741 Refund under Notification No. 17/2009-ST was conditional on non-availment of CENVAT credit on the specified input services used for exports. Where the record showed that the assessee had taken CENVAT credit of service tax paid on taxable services during the relevant period, and no material established compliance with the notification conditions, the refund claim could not be sustained. On that basis, the rejection of the refund claims was upheld. Case-Laws Central Excise Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335741