https://www.taxtmi.com/caselaws?id=194091 The appeals were dismissed as the CESTAT upheld the decisions based on case law. The relevant date for filing refund applications under Section 11B of the Excise Act was determined to be the date of consideration receipt. Cenvat credit on construction services was allowed following Infosys Ltd.'s case. The matter was remanded for reconsideration of refund claims on other services. The decision emphasized the importance of consideration receipt date for refund applications and upheld the eligibility of claiming Cenvat credit on construction services. The appeals were dismissed without costs. en-us Fri, 22 Jul 2016 00:00:00 +0530 Tue, 29 Aug 2017 09:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194091 The appeals were dismissed as the CESTAT upheld the decisions based on case law. The relevant date for filing refund applications under Section 11B of the Excise Act was determined to be the date of consideration receipt. Cenvat credit on construction services was allowed following Infosys Ltd.'s case. The matter was remanded for reconsideration of refund claims on other services. The decision emphasized the importance of consideration receipt date for refund applications and upheld the eligibility of claiming Cenvat credit on construction services. The appeals were dismissed without costs. Case-Laws Service Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194091