https://www.taxtmi.com/caselaws?id=336589 The Tribunal addressed refund claims for CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 for services exported under Business Auxiliary Services. Some refund applications were allowed within the limitation period, while others were rejected as time-barred. The Tribunal found services of inspecting goods in India for a client abroad constituted export of services, dismissing Revenue's appeals. The judgment emphasized the starting point for the limitation period and upheld certain refund claims while rejecting others based on timeliness. All appeals were disposed of in accordance with the findings on refund claims and service exports. en-us Thu, 07 Apr 2016 00:00:00 +0530 Sat, 24 Dec 2016 07:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336589 The Tribunal addressed refund claims for CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 for services exported under Business Auxiliary Services. Some refund applications were allowed within the limitation period, while others were rejected as time-barred. The Tribunal found services of inspecting goods in India for a client abroad constituted export of services, dismissing Revenue's appeals. The judgment emphasized the starting point for the limitation period and upheld certain refund claims while rejecting others based on timeliness. All appeals were disposed of in accordance with the findings on refund claims and service exports. Case-Laws Service Tax Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336589