https://www.taxtmi.com/caselaws?id=346338 The Tribunal upheld the Commissioner (A)'s decision, allowing the respondent's refund claim for unutilized input service credit for both physical exports and deemed exports. The Revenue's appeal was dismissed, with the Tribunal finding no issue with the Commissioner (A)'s order, which held the assessee eligible for the refund of input service credit for manufacturing and deemed exports. The dispute centered on whether certain services not directly used for manufacturing goods should be eligible for refunds, with the Tribunal ultimately supporting the assessee's position regarding Inter Unit Transfers (IUT) between EOUs as deemed exports. en-us Tue, 18 Jul 2017 00:00:00 +0530 Thu, 10 Aug 2017 06:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346338 The Tribunal upheld the Commissioner (A)'s decision, allowing the respondent's refund claim for unutilized input service credit for both physical exports and deemed exports. The Revenue's appeal was dismissed, with the Tribunal finding no issue with the Commissioner (A)'s order, which held the assessee eligible for the refund of input service credit for manufacturing and deemed exports. The dispute centered on whether certain services not directly used for manufacturing goods should be eligible for refunds, with the Tribunal ultimately supporting the assessee's position regarding Inter Unit Transfers (IUT) between EOUs as deemed exports. Case-Laws Customs Tue, 18 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346338