https://www.taxtmi.com/caselaws?id=361985 The Tribunal upheld the Commissioner (Appeals) decision, allowing the full refund claim of Rs. 9,65,873/- to the assessee under Rule 5 of Cenvat Credit Rules, 2004, and Notification 27/2012-CE(NT). The Tribunal found the exporter in substantial compliance with the rule requirements, emphasizing the utilization of input services for fully exported business support services. Previous judgments and the exporter's fulfillment of conditions led to the dismissal of the Revenue's appeal, highlighting the importance of meeting regulatory criteria for refund claims. en-us Tue, 05 Jun 2018 00:00:00 +0530 Sat, 16 Jun 2018 21:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361985 The Tribunal upheld the Commissioner (Appeals) decision, allowing the full refund claim of Rs. 9,65,873/- to the assessee under Rule 5 of Cenvat Credit Rules, 2004, and Notification 27/2012-CE(NT). The Tribunal found the exporter in substantial compliance with the rule requirements, emphasizing the utilization of input services for fully exported business support services. Previous judgments and the exporter's fulfillment of conditions led to the dismissal of the Revenue's appeal, highlighting the importance of meeting regulatory criteria for refund claims. Case-Laws Service Tax Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361985