https://www.taxtmi.com/caselaws?id=353227 Refund of unutilised CENVAT credit was claimed under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE for input services used in exporting software development services. The disputed services were treated as admissible input services on the basis of the authorities relied upon, and the invoice record supported the claim. The refund computation was also found to be incorrect because the original authority applied the formula improperly and miscalculated the eligible amount. The denial of refund on the disputed services was therefore unsustainable, and the matter was sent back for recomputation after hearing the claimant. en-us Fri, 27 Oct 2017 00:00:00 +0530 Fri, 29 Dec 2017 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353227 Refund of unutilised CENVAT credit was claimed under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE for input services used in exporting software development services. The disputed services were treated as admissible input services on the basis of the authorities relied upon, and the invoice record supported the claim. The refund computation was also found to be incorrect because the original authority applied the formula improperly and miscalculated the eligible amount. The denial of refund on the disputed services was therefore unsustainable, and the matter was sent back for recomputation after hearing the claimant. Case-Laws Service Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353227