https://www.taxtmi.com/caselaws?id=409004 The forum set aside the rejection of a refund claim for unutilized input service credit due to the improper denial based on the timing of CENVAT Credit utilization. The appellant's argument regarding the definition of export turnover and clubbing of CENVAT Credit for different quarters was supported by judicial precedents. The judgment allowed the appeal, emphasizing that the rejection was incorrect as the Revenue did not challenge the claim's merit, granting consequential benefits as per the law. en-us Wed, 23 Jun 2021 00:00:00 +0530 Mon, 24 Jan 2022 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409004 The forum set aside the rejection of a refund claim for unutilized input service credit due to the improper denial based on the timing of CENVAT Credit utilization. The appellant's argument regarding the definition of export turnover and clubbing of CENVAT Credit for different quarters was supported by judicial precedents. The judgment allowed the appeal, emphasizing that the rejection was incorrect as the Revenue did not challenge the claim's merit, granting consequential benefits as per the law. Case-Laws Service Tax Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409004