https://www.taxtmi.com/caselaws?id=344093 The CESTAT Chennai ruled in favor of the appellant, allowing the refund claim of accumulated cenvat credit for services provided to SEZ under Rule 5 of Cenvat Credit Rules, 2004. The tribunal emphasized the importance of foreign exchange payments for services to SEZ to qualify as exports, highlighting compliance with procedural requirements. The case was remanded to verify foreign exchange receipts, ensuring full adherence to Rule 5 and related notifications. en-us Mon, 10 Apr 2017 00:00:00 +0530 Fri, 10 Nov 2017 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344093 The CESTAT Chennai ruled in favor of the appellant, allowing the refund claim of accumulated cenvat credit for services provided to SEZ under Rule 5 of Cenvat Credit Rules, 2004. The tribunal emphasized the importance of foreign exchange payments for services to SEZ to qualify as exports, highlighting compliance with procedural requirements. The case was remanded to verify foreign exchange receipts, ensuring full adherence to Rule 5 and related notifications. Case-Laws Service Tax Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344093