https://www.taxtmi.com/caselaws?id=341780 Cenvat credit on input services could not be denied merely because the assessee had availed Notification No. 30/2004-C.E. for goods that were exported. The Tribunal reasoned that export of goods does not attract duty, and the assessee could not be put in a worse position only because an exemption notification was claimed in relation to the final product. Where the input service was used in connection with the exported goods, credit remained available. The denial of credit was therefore unsustainable, the impugned order was set aside, and the appeal was allowed with consequential relief. en-us Tue, 23 Aug 2016 00:00:00 +0530 Mon, 17 Apr 2017 08:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341780 Cenvat credit on input services could not be denied merely because the assessee had availed Notification No. 30/2004-C.E. for goods that were exported. The Tribunal reasoned that export of goods does not attract duty, and the assessee could not be put in a worse position only because an exemption notification was claimed in relation to the final product. Where the input service was used in connection with the exported goods, credit remained available. The denial of credit was therefore unsustainable, the impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Service Tax Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341780