https://www.taxtmi.com/caselaws?id=366396 The Tribunal allowed the appellant's refund claim for Cenvat Credit on input services related to export of services, overturning the rejection based on mailing address and export turnover discrepancies. The Commissioner (Appeals) upheld eligibility for Cenvat Credit on input services but ordered a re-quantification of the demand. The appeal challenged the interpretation of export turnover in relation to total turnover under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal found in favor of the appellant, highlighting errors in the previous decision and emphasizing the need for a correct application of legal provisions. en-us Fri, 17 Aug 2018 00:00:00 +0530 Tue, 04 Sep 2018 07:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366396 The Tribunal allowed the appellant's refund claim for Cenvat Credit on input services related to export of services, overturning the rejection based on mailing address and export turnover discrepancies. The Commissioner (Appeals) upheld eligibility for Cenvat Credit on input services but ordered a re-quantification of the demand. The appeal challenged the interpretation of export turnover in relation to total turnover under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal found in favor of the appellant, highlighting errors in the previous decision and emphasizing the need for a correct application of legal provisions. Case-Laws Service Tax Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366396