https://www.taxtmi.com/caselaws?id=357068 The tribunal held that the respondent is eligible for a refund of unutilized CENVAT credit despite the exempt status of the output services under Notification No. 8/2003. The ruling emphasized that Rule 5 of the CENVAT Credit Rules, 2004, permits refunds for exported services without distinction based on their tax status in India. The tribunal upheld the decision for verification of specific input service credits, dismissing the department's appeals and emphasizing the allowance of refunds for exported exempted services. en-us Wed, 14 Mar 2018 00:00:00 +0530 Sat, 17 Mar 2018 08:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357068 The tribunal held that the respondent is eligible for a refund of unutilized CENVAT credit despite the exempt status of the output services under Notification No. 8/2003. The ruling emphasized that Rule 5 of the CENVAT Credit Rules, 2004, permits refunds for exported services without distinction based on their tax status in India. The tribunal upheld the decision for verification of specific input service credits, dismissing the department's appeals and emphasizing the allowance of refunds for exported exempted services. Case-Laws Service Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357068