https://www.taxtmi.com/caselaws?id=419946 For refund of accumulated Cenvat credit on export of services, limitation under Section 11B was computed from the date export proceeds were received in convertible foreign exchange, not from the date of invoice or export, so the limitation objection failed. On disputed input services such as photocopy charges, vehicle parking charges and rent-a-cab service, denial of credit without following the prescribed procedure and issuing notice under Rule 14 was unsustainable, so the partial rejection also failed. The impugned order was set aside to the extent of the rejected refund, and the assessee was held entitled to the balance refund with statutory interest. en-us Wed, 09 Mar 2022 00:00:00 +0530 Fri, 21 Oct 2022 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419946 For refund of accumulated Cenvat credit on export of services, limitation under Section 11B was computed from the date export proceeds were received in convertible foreign exchange, not from the date of invoice or export, so the limitation objection failed. On disputed input services such as photocopy charges, vehicle parking charges and rent-a-cab service, denial of credit without following the prescribed procedure and issuing notice under Rule 14 was unsustainable, so the partial rejection also failed. The impugned order was set aside to the extent of the rejected refund, and the assessee was held entitled to the balance refund with statutory interest. Case-Laws Service Tax Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419946