https://www.taxtmi.com/caselaws?id=404910 Rule 5 of the CENVAT Credit Rules, 2004 permits refund of accumulated or unutilised CENVAT credit on exported final products or output services, and that relief cannot be denied merely because the exported service is exempted. The distinction from Rule 6 is material: Rule 6 addresses exempted goods or services in domestic supply, while Rule 5 is designed to prevent export of domestic tax burden and operates in a different field. On that construction, refund remains available where input or input services are used for exports, and exempt status does not bar the claim. The appeal was dismissed, and the assessee's entitlement to refund was affirmed. en-us Wed, 24 Feb 2021 00:00:00 +0530 Tue, 29 Oct 2024 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404910 Rule 5 of the CENVAT Credit Rules, 2004 permits refund of accumulated or unutilised CENVAT credit on exported final products or output services, and that relief cannot be denied merely because the exported service is exempted. The distinction from Rule 6 is material: Rule 6 addresses exempted goods or services in domestic supply, while Rule 5 is designed to prevent export of domestic tax burden and operates in a different field. On that construction, refund remains available where input or input services are used for exports, and exempt status does not bar the claim. The appeal was dismissed, and the assessee's entitlement to refund was affirmed. Case-Laws Service Tax Wed, 24 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404910