https://www.taxtmi.com/caselaws?id=340152 CENVAT credit on input services used for exported call centre and medical transcription services was treated as refundable under Rule 5 of the Cenvat Credit Rules, 2004, even though the output services were exempt during the relevant period. The settled view applied was that export of taxable services does not justify denial of accumulated credit merely because no service tax was paid on export or because the assessee was unregistered, absent a statutory bar. The discussion also notes that Section 11B limitation was not considered a bar to refund of accumulated CENVAT credit in such cases. en-us Wed, 25 Jan 2017 00:00:00 +0530 Thu, 23 Mar 2017 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340152 CENVAT credit on input services used for exported call centre and medical transcription services was treated as refundable under Rule 5 of the Cenvat Credit Rules, 2004, even though the output services were exempt during the relevant period. The settled view applied was that export of taxable services does not justify denial of accumulated credit merely because no service tax was paid on export or because the assessee was unregistered, absent a statutory bar. The discussion also notes that Section 11B limitation was not considered a bar to refund of accumulated CENVAT credit in such cases. Case-Laws Service Tax Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340152