https://www.taxtmi.com/caselaws?id=348868 The Tribunal upheld the decision to reject the appellant's refund claims for cenvat credit of service tax paid on input services for software export. The appellant failed to provide evidence of sufficient credit balance in their cenvat credit account, leading to the dismissal of the appeal. The Tribunal concurred with the lower authorities' findings, denying the refund based on discrepancies in the appellant's financial records and failure to meet the conditions for credit utilization as per relevant notifications. The appeal was rejected for lack of merit, affirming the initial decision. en-us Wed, 30 Aug 2017 00:00:00 +0530 Tue, 03 Oct 2017 06:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348868 The Tribunal upheld the decision to reject the appellant's refund claims for cenvat credit of service tax paid on input services for software export. The appellant failed to provide evidence of sufficient credit balance in their cenvat credit account, leading to the dismissal of the appeal. The Tribunal concurred with the lower authorities' findings, denying the refund based on discrepancies in the appellant's financial records and failure to meet the conditions for credit utilization as per relevant notifications. The appeal was rejected for lack of merit, affirming the initial decision. Case-Laws Service Tax Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348868