https://www.taxtmi.com/caselaws?id=297814 The Tribunal allowed the appeals in a case concerning the refund of accumulated credit for export of services under Rule 5 of CENVAT Credit Rules, 2004. The decision clarified that objections to credit availability must be raised during credit availing and cannot be raised during refund processing. By referencing Circular no. 120/01/2010-ST and past decisions, the Tribunal established a consistent approach to the issue, ultimately granting relief to the appellants and upholding the principle that objections not raised in a timely manner cannot be used to deny legitimate refund claims. en-us Fri, 20 Sep 2019 00:00:00 +0530 Thu, 23 Sep 2021 07:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297814 The Tribunal allowed the appeals in a case concerning the refund of accumulated credit for export of services under Rule 5 of CENVAT Credit Rules, 2004. The decision clarified that objections to credit availability must be raised during credit availing and cannot be raised during refund processing. By referencing Circular no. 120/01/2010-ST and past decisions, the Tribunal established a consistent approach to the issue, ultimately granting relief to the appellants and upholding the principle that objections not raised in a timely manner cannot be used to deny legitimate refund claims. Case-Laws Service Tax Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297814