https://www.taxtmi.com/caselaws?id=382458 The Tribunal overturned the rejection of a service provider's refund claim for CENVAT credit, amounting to Rs. 11,24,992, due to a limitation period issue. By applying the interpretation from a Larger Bench decision regarding the relevant date for filing refund claims in the export of services, the Tribunal ruled in favor of the appellant. The decision emphasized the need to interpret provisions constructively to facilitate granting refunds of unutilized CENVAT credit, setting aside the rejection based on the limitation period and providing consequential relief to the appellant. en-us Mon, 01 Jul 2019 00:00:00 +0530 Thu, 04 Jul 2019 09:23:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382458 The Tribunal overturned the rejection of a service provider's refund claim for CENVAT credit, amounting to Rs. 11,24,992, due to a limitation period issue. By applying the interpretation from a Larger Bench decision regarding the relevant date for filing refund claims in the export of services, the Tribunal ruled in favor of the appellant. The decision emphasized the need to interpret provisions constructively to facilitate granting refunds of unutilized CENVAT credit, setting aside the rejection based on the limitation period and providing consequential relief to the appellant. Case-Laws Service Tax Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382458