https://www.taxtmi.com/highlights?id=60558 Refund of unutilized CENVAT credit accumulated - Once it is established that the Appellants are providing output service they are entitled to take credit of input service. It is an admitted fact that credit proportionate to services provided within the taxable territory has been reversed. After such reversal remaining unutilized CENVAT Credit pertains only to export of legal services and becomes eligible for refund in terms of Rule 5 of CCR and Notification no. 27/2012-CE(NT) - AT en-us Thu, 18 Nov 2021 07:06:05 +0530 Thu, 18 Nov 2021 07:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60558 Refund of unutilized CENVAT credit accumulated - Once it is established that the Appellants are providing output service they are entitled to take credit of input service. It is an admitted fact that credit proportionate to services provided within the taxable territory has been reversed. After such reversal remaining unutilized CENVAT Credit pertains only to export of legal services and becomes eligible for refund in terms of Rule 5 of CCR and Notification no. 27/2012-CE(NT) - AT Highlights Service Tax Thu, 18 Nov 2021 07:06:05 +0530 https://www.taxtmi.com/highlights?id=60558