https://www.taxtmi.com/caselaws?id=426866 Refund under Rule 5 of the CENVAT Credit Rules, 2004 was discussed in relation to input-service eligibility before and after 01.04.2011, the absence of any one-to-one correlation requirement between input and output services, the computation of refund with reference to unbilled revenue and the refund formula, and the effect of Sabka Vishwas settlement. Business-related services used before 01.04.2011 were treated broadly as eligible, while certain employee-oriented or inadequately supported services availed after the amendment were ineligible. Refund could not be denied merely because credit was taken after the last export date or because correlation was not shown. Amounts finally settled under Sabka Vishwas were not refundable, though the balance claim required fresh verification. en-us Wed, 24 Aug 2022 00:00:00 +0530 Sat, 27 Aug 2022 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426866 Refund under Rule 5 of the CENVAT Credit Rules, 2004 was discussed in relation to input-service eligibility before and after 01.04.2011, the absence of any one-to-one correlation requirement between input and output services, the computation of refund with reference to unbilled revenue and the refund formula, and the effect of Sabka Vishwas settlement. Business-related services used before 01.04.2011 were treated broadly as eligible, while certain employee-oriented or inadequately supported services availed after the amendment were ineligible. Refund could not be denied merely because credit was taken after the last export date or because correlation was not shown. Amounts finally settled under Sabka Vishwas were not refundable, though the balance claim required fresh verification. Case-Laws Service Tax Wed, 24 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426866