https://www.taxtmi.com/caselaws?id=339076 The Tribunal allowed the appellant's refund claim for service tax credit on exported services, ruling that the rejection by the original and appellate authorities was unfounded. The Tribunal held that the ground for denial, not mentioned in the show-cause notice, had already been rejected in a prior case involving the appellant. Citing a Bombay High Court decision, the Tribunal emphasized that the amended Rule 5 allowed refunds for unutilized credit without distinction based on the date of exports. The judgment underscores the importance of procedural compliance and consideration of relevant issues, as well as the application of established case law in tax refund matters. en-us Tue, 17 Jan 2017 00:00:00 +0530 Sat, 18 Feb 2017 14:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339076 The Tribunal allowed the appellant's refund claim for service tax credit on exported services, ruling that the rejection by the original and appellate authorities was unfounded. The Tribunal held that the ground for denial, not mentioned in the show-cause notice, had already been rejected in a prior case involving the appellant. Citing a Bombay High Court decision, the Tribunal emphasized that the amended Rule 5 allowed refunds for unutilized credit without distinction based on the date of exports. The judgment underscores the importance of procedural compliance and consideration of relevant issues, as well as the application of established case law in tax refund matters. Case-Laws Service Tax Tue, 17 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339076