https://www.taxtmi.com/highlights?id=58894 Refund of credit availed on the service tax paid on input services - The services having been exported, the service tax paid on the input services used for export of services should be refunded to the appellants as per Rule 5 of Cenvat Credit Rules, 2004. The appellants have properly accounted in their books of account. Not mentioning the credit availed in ST-3 returns is only a procedural lapse, which can be condoned. - AT en-us Fri, 23 Jul 2021 17:51:38 +0530 Fri, 23 Jul 2021 17:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58894 Refund of credit availed on the service tax paid on input services - The services having been exported, the service tax paid on the input services used for export of services should be refunded to the appellants as per Rule 5 of Cenvat Credit Rules, 2004. The appellants have properly accounted in their books of account. Not mentioning the credit availed in ST-3 returns is only a procedural lapse, which can be condoned. - AT Highlights Service Tax Fri, 23 Jul 2021 17:51:38 +0530 https://www.taxtmi.com/highlights?id=58894