https://www.taxtmi.com/caselaws?id=409786 The court allowed the appellant's refund claims for unutilized CENVAT credit of service tax on input services used for exported output services. The court found the appellant complied with conditions under Rule 6A of Service Tax Rules, 1994, regarding service recipients located outside India. Works Contract Service was deemed eligible for CENVAT credit. The appellant was granted interest on delayed refunds beyond three months from the date of application, as per Section 11BB of the Act. The appeals were allowed, except for the refund amount related to Insurance Auxiliary Services. en-us Wed, 14 Jul 2021 00:00:00 +0530 Tue, 19 Apr 2022 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409786 The court allowed the appellant's refund claims for unutilized CENVAT credit of service tax on input services used for exported output services. The court found the appellant complied with conditions under Rule 6A of Service Tax Rules, 1994, regarding service recipients located outside India. Works Contract Service was deemed eligible for CENVAT credit. The appellant was granted interest on delayed refunds beyond three months from the date of application, as per Section 11BB of the Act. The appeals were allowed, except for the refund amount related to Insurance Auxiliary Services. Case-Laws Service Tax Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409786