https://www.taxtmi.com/caselaws?id=350537 The Tribunal upheld the decision rejecting the appellant's refund claim for unutilized Cenvat credit for works contract service exported out of India. Despite maintaining separate accounts for taxable and exempted services, the restriction based on the export turnover to total turnover ratio under Notification No.5/2006-CE(NT) was deemed applicable. The Tribunal affirmed that compliance with the conditions specified in the notification is crucial, dismissing the appeal and emphasizing adherence to the rules governing Cenvat credit refunds. en-us Fri, 22 Sep 2017 00:00:00 +0530 Wed, 08 Nov 2017 11:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350537 The Tribunal upheld the decision rejecting the appellant's refund claim for unutilized Cenvat credit for works contract service exported out of India. Despite maintaining separate accounts for taxable and exempted services, the restriction based on the export turnover to total turnover ratio under Notification No.5/2006-CE(NT) was deemed applicable. The Tribunal affirmed that compliance with the conditions specified in the notification is crucial, dismissing the appeal and emphasizing adherence to the rules governing Cenvat credit refunds. Case-Laws Service Tax Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350537