https://www.taxtmi.com/caselaws?id=365478 The Tribunal ruled in favor of the appellant, allowing the appeal and overturning the denial of CENVAT Credit and penalty imposition. It held that services for export realization are essential and fall under the definition of input service, making them eligible for credit. The Tribunal emphasized that post export services are integral to the export process and referenced previous cases supporting credit availability for such services. As the case favored the appellant on merits, the issue of the extended period of limitation was deemed irrelevant in the decision. en-us Thu, 16 Aug 2018 00:00:00 +0530 Sat, 18 Aug 2018 09:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365478 The Tribunal ruled in favor of the appellant, allowing the appeal and overturning the denial of CENVAT Credit and penalty imposition. It held that services for export realization are essential and fall under the definition of input service, making them eligible for credit. The Tribunal emphasized that post export services are integral to the export process and referenced previous cases supporting credit availability for such services. As the case favored the appellant on merits, the issue of the extended period of limitation was deemed irrelevant in the decision. Case-Laws Central Excise Thu, 16 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365478