https://www.taxtmi.com/caselaws?id=435185 The Tribunal allowed the appeals of exporters seeking a refund of service tax paid on input services consumed in exported services. Emphasizing compliance with CENVAT Credit Rules, it held that in the absence of recovery proceedings under Rule 14, appellants are entitled to claim a refund. Citing a previous Tribunal order and High Court judgment, the Tribunal granted the refund, setting aside the rejection by the original authority and Learned Commissioner (Appeals). The decision highlights the importance of adhering to procedural requirements and affirmed the appellants' right to the refund. en-us Mon, 06 Feb 2023 00:00:00 +0530 Tue, 14 Mar 2023 21:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435185 The Tribunal allowed the appeals of exporters seeking a refund of service tax paid on input services consumed in exported services. Emphasizing compliance with CENVAT Credit Rules, it held that in the absence of recovery proceedings under Rule 14, appellants are entitled to claim a refund. Citing a previous Tribunal order and High Court judgment, the Tribunal granted the refund, setting aside the rejection by the original authority and Learned Commissioner (Appeals). The decision highlights the importance of adhering to procedural requirements and affirmed the appellants' right to the refund. Case-Laws Service Tax Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435185