https://www.taxtmi.com/caselaws?id=342077 Refund of Cenvat credit of service tax paid on input services used for exported output services was held admissible where the services were exported and credit had been availed for that purpose. The Tribunal also rejected the Revenue's attempt to raise a new factual ground at the appellate stage because no such allegation had been made in the show cause notice. As the impugned orders followed earlier Tribunal rulings and Board circulars, the refund in favour of the assessee was upheld and the Revenue's appeals were dismissed. en-us Thu, 06 Apr 2017 00:00:00 +0530 Fri, 19 May 2017 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342077 Refund of Cenvat credit of service tax paid on input services used for exported output services was held admissible where the services were exported and credit had been availed for that purpose. The Tribunal also rejected the Revenue's attempt to raise a new factual ground at the appellate stage because no such allegation had been made in the show cause notice. As the impugned orders followed earlier Tribunal rulings and Board circulars, the refund in favour of the assessee was upheld and the Revenue's appeals were dismissed. Case-Laws Service Tax Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342077