https://www.taxtmi.com/caselaws?id=349353 Refund under Notification No. 17/2011 was held to be available where CENVAT credit on specified services had been taken and then reversed, as reversal was treated as sufficient compliance with the credit restriction. The requirement of prior approval for the list of taxable services used for authorised operations was also satisfied because the approval letter had been obtained before the refund claim was filed. On these facts, the notification conditions were met and rejection of the refund claim was unjustified. en-us Mon, 27 Mar 2017 00:00:00 +0530 Fri, 10 Nov 2017 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349353 Refund under Notification No. 17/2011 was held to be available where CENVAT credit on specified services had been taken and then reversed, as reversal was treated as sufficient compliance with the credit restriction. The requirement of prior approval for the list of taxable services used for authorised operations was also satisfied because the approval letter had been obtained before the refund claim was filed. On these facts, the notification conditions were met and rejection of the refund claim was unjustified. Case-Laws Service Tax Mon, 27 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349353