https://www.taxtmi.com/caselaws?id=398316 The tribunal allowed the appeal, finding the denial of refund for accumulated credit on input services for export of services during a specific period unjust. The lower authority's incorrect calculation methodology was rectified, resulting in the appellant being granted a refund of Rs. 3,47,183/- in accordance with Rule 5 of the CENVAT Credit Rules, 2004. The tribunal emphasized the distinction between export and domestic services in determining the eligible refund amount, ensuring the appellant received the rightful refund for their 100% export of services. en-us Thu, 10 Sep 2020 00:00:00 +0530 Wed, 17 Feb 2021 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398316 The tribunal allowed the appeal, finding the denial of refund for accumulated credit on input services for export of services during a specific period unjust. The lower authority's incorrect calculation methodology was rectified, resulting in the appellant being granted a refund of Rs. 3,47,183/- in accordance with Rule 5 of the CENVAT Credit Rules, 2004. The tribunal emphasized the distinction between export and domestic services in determining the eligible refund amount, ensuring the appellant received the rightful refund for their 100% export of services. Case-Laws Service Tax Thu, 10 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398316