https://www.taxtmi.com/caselaws?id=398819 The Tribunal ruled in favor of the appellants, holding that Information Technology Software Services (ITSS) were eligible for refunds even before becoming taxable. The retrospective amendment broadening the scope of admissible input services under Notification No. 5/2006 CE (N.T) was recognized, ensuring exporters could claim refunds on all goods and services for which Cenvat credit was available. The Tribunal emphasized the nexus between input and output services, rejecting the Department's denial of refunds based on non-registration. The appeals were allowed, granting consequential relief to the appellants, with the order pronounced on 03.09.2020. en-us Thu, 03 Sep 2020 00:00:00 +0530 Fri, 25 Sep 2020 09:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398819 The Tribunal ruled in favor of the appellants, holding that Information Technology Software Services (ITSS) were eligible for refunds even before becoming taxable. The retrospective amendment broadening the scope of admissible input services under Notification No. 5/2006 CE (N.T) was recognized, ensuring exporters could claim refunds on all goods and services for which Cenvat credit was available. The Tribunal emphasized the nexus between input and output services, rejecting the Department's denial of refunds based on non-registration. The appeals were allowed, granting consequential relief to the appellants, with the order pronounced on 03.09.2020. Case-Laws Service Tax Thu, 03 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398819