https://www.taxtmi.com/caselaws?id=340366 The Tribunal allowed the appeals, granting refunds for unutilized Cenvat Credit on input services used in manufacturing final products cleared for export under the 100% EOU scheme. The Tribunal held that Rule 5 of the Cenvat Credit Rules, effective from 10.09.2004, permitted such refunds even before the issuance of notification no. 5/2006. The decision emphasized that the rule itself allowed for refunds on input services used in exported goods, and the subsequent notification only extended the rule's applicability without introducing new provisions. The impugned order was set aside, and the appeals were allowed with consequential relief. en-us Wed, 18 Jan 2017 00:00:00 +0530 Mon, 20 Mar 2017 12:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340366 The Tribunal allowed the appeals, granting refunds for unutilized Cenvat Credit on input services used in manufacturing final products cleared for export under the 100% EOU scheme. The Tribunal held that Rule 5 of the Cenvat Credit Rules, effective from 10.09.2004, permitted such refunds even before the issuance of notification no. 5/2006. The decision emphasized that the rule itself allowed for refunds on input services used in exported goods, and the subsequent notification only extended the rule's applicability without introducing new provisions. The impugned order was set aside, and the appeals were allowed with consequential relief. Case-Laws Service Tax Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340366