https://www.taxtmi.com/caselaws?id=352567 Eligible input service credit under the CENVAT Credit Rules, 2004 was recognised for the disputed services, and the disallowance was set aside. Refund under Rule 5 required reconsideration on the correct credit base, including whether computation should be on gross or net CENVAT credit and whether the amended export turnover definition from 1 April 2012 needed fresh verification. Refund could not be denied merely because payment for input services was made in the following quarter; that point was treated as a verifiable procedural matter, with refund to be granted once payment was confirmed. en-us Fri, 08 Dec 2017 00:00:00 +0530 Thu, 15 Feb 2018 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352567 Eligible input service credit under the CENVAT Credit Rules, 2004 was recognised for the disputed services, and the disallowance was set aside. Refund under Rule 5 required reconsideration on the correct credit base, including whether computation should be on gross or net CENVAT credit and whether the amended export turnover definition from 1 April 2012 needed fresh verification. Refund could not be denied merely because payment for input services was made in the following quarter; that point was treated as a verifiable procedural matter, with refund to be granted once payment was confirmed. Case-Laws Service Tax Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352567