https://www.taxtmi.com/caselaws?id=347649 The Tribunal found the appellants eligible for a refund under Rule 5 of Cenvat Credit Rules, 2004, despite procedural errors in their application. The appellants, who paid Service Tax on input service to foreign parties, were entitled to Cenvat credit. The Tribunal set aside previous rejections and directed the Original Authority to grant the refund of Rs. 8,84,750 within 30 days. This case underscores the importance of correctly categorizing claims and ensuring that technical errors in applications do not impede legitimate entitlements under the law. en-us Fri, 28 Jul 2017 00:00:00 +0530 Fri, 08 Sep 2017 06:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347649 The Tribunal found the appellants eligible for a refund under Rule 5 of Cenvat Credit Rules, 2004, despite procedural errors in their application. The appellants, who paid Service Tax on input service to foreign parties, were entitled to Cenvat credit. The Tribunal set aside previous rejections and directed the Original Authority to grant the refund of Rs. 8,84,750 within 30 days. This case underscores the importance of correctly categorizing claims and ensuring that technical errors in applications do not impede legitimate entitlements under the law. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347649