https://www.taxtmi.com/caselaws?id=336879 The Tribunal allowed the appeal challenging the rejection of a refund claim for unutilized cenvat credit of service tax related to export activities. The Tribunal held that the export of non-taxable services does not bar refund eligibility under Notification No. 5/2006. Procedural issues like failure to file claims regularly were not valid grounds for rejection. The Tribunal ruled in favor of the appellant, emphasizing the admissibility of refunds for credits used before the claimed period. As a result, the Tribunal set aside the original rejection and granted the refund to the appellant. en-us Fri, 04 Nov 2016 00:00:00 +0530 Tue, 29 Aug 2017 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336879 The Tribunal allowed the appeal challenging the rejection of a refund claim for unutilized cenvat credit of service tax related to export activities. The Tribunal held that the export of non-taxable services does not bar refund eligibility under Notification No. 5/2006. Procedural issues like failure to file claims regularly were not valid grounds for rejection. The Tribunal ruled in favor of the appellant, emphasizing the admissibility of refunds for credits used before the claimed period. As a result, the Tribunal set aside the original rejection and granted the refund to the appellant. Case-Laws Service Tax Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336879