https://www.taxtmi.com/caselaws?id=371572 The Tribunal allowed the appeals, setting aside the order rejecting the refund claims. It determined that the goods were not exempted, supporting the appellant's eligibility for a refund under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal also clarified that registration as a manufacturer of excisable goods was not a prerequisite for claiming a refund on exported services. The decision was pronounced on 04.12.2018. en-us Tue, 04 Dec 2018 00:00:00 +0530 Thu, 06 Dec 2018 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371572 The Tribunal allowed the appeals, setting aside the order rejecting the refund claims. It determined that the goods were not exempted, supporting the appellant's eligibility for a refund under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal also clarified that registration as a manufacturer of excisable goods was not a prerequisite for claiming a refund on exported services. The decision was pronounced on 04.12.2018. Case-Laws Service Tax Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371572