https://www.taxtmi.com/caselaws?id=193341 Refund of accumulated Cenvat credit under Rule 5 was treated as admissible for exported services where input services were used for providing export output services. The Tribunal rejected the Revenue's objection that absence of a taxable domestic output service during the relevant period barred refund, holding that the scheme is not defeated merely because the exported services were outside domestic tax net in that period. The claim was therefore held admissible, with consequential relief following in accordance with law. en-us Mon, 10 Apr 2017 00:00:00 +0530 Tue, 25 Jul 2017 07:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193341 Refund of accumulated Cenvat credit under Rule 5 was treated as admissible for exported services where input services were used for providing export output services. The Tribunal rejected the Revenue's objection that absence of a taxable domestic output service during the relevant period barred refund, holding that the scheme is not defeated merely because the exported services were outside domestic tax net in that period. The claim was therefore held admissible, with consequential relief following in accordance with law. Case-Laws Central Excise Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193341