https://www.taxtmi.com/caselaws?id=408777 Retrospective exemption under section 102 of the Finance Act, 1994 was treated as a complete refunding provision for service tax collected for the relevant period, so tax paid through valid Cenvat credit was also refundable; Rule 6 and Rule 11 of the Cenvat Credit Rules, 2004 did not bar refund or require reversal on these facts. The contract requirement under section 102(1)(c) was satisfied because the tender was opened and the bidder identified before 1 March 2015, with the later work order treated as procedural. Interest paid on delayed service tax was also refundable because it was ancillary to the underlying refundable tax. en-us Fri, 18 Jun 2021 00:00:00 +0530 Tue, 06 Dec 2022 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408777 Retrospective exemption under section 102 of the Finance Act, 1994 was treated as a complete refunding provision for service tax collected for the relevant period, so tax paid through valid Cenvat credit was also refundable; Rule 6 and Rule 11 of the Cenvat Credit Rules, 2004 did not bar refund or require reversal on these facts. The contract requirement under section 102(1)(c) was satisfied because the tender was opened and the bidder identified before 1 March 2015, with the later work order treated as procedural. Interest paid on delayed service tax was also refundable because it was ancillary to the underlying refundable tax. Case-Laws Service Tax Fri, 18 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408777