https://www.taxtmi.com/caselaws?id=410719 The appellant's refund claim for unutilized CENVAT credit under Notification No.27/2012 was partially rejected due to a procedural delay in debiting the CENVAT account. However, the Tribunal found the delay to be insignificant and allowed the refund claim, considering the transition from the Service Tax Regime to the GST Regime. The Tribunal emphasized the appellant's compliance with conditions and approved the refund claim, including the 'Event Management Service' component as an eligible input service. The impugned order was set aside, and the appeal was allowed with consequential relief in favor of the appellant. en-us Fri, 06 Aug 2021 00:00:00 +0530 Sat, 15 Jan 2022 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410719 The appellant's refund claim for unutilized CENVAT credit under Notification No.27/2012 was partially rejected due to a procedural delay in debiting the CENVAT account. However, the Tribunal found the delay to be insignificant and allowed the refund claim, considering the transition from the Service Tax Regime to the GST Regime. The Tribunal emphasized the appellant's compliance with conditions and approved the refund claim, including the 'Event Management Service' component as an eligible input service. The impugned order was set aside, and the appeal was allowed with consequential relief in favor of the appellant. Case-Laws Service Tax Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410719