https://www.taxtmi.com/caselaws?id=32138 The manufacturer of ready-to-eat meals was granted a refund of unutilized input service credit, excluding credit on Product Liability Insurance, for services used in manufacturing exported products. The Commissioner (Appeals) allowed the refund, subject to conditions in Notification No. 5/2006-C.E. The Revenue's challenge based on lack of prescribed enclosures was overcome as the manufacturer demonstrated willingness to provide necessary documents for refund verification. The case emphasized the importance of complying with specified conditions for refund eligibility under relevant regulations. en-us Thu, 28 Aug 2008 00:00:00 +0530 Sat, 13 Jun 2009 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32138 The manufacturer of ready-to-eat meals was granted a refund of unutilized input service credit, excluding credit on Product Liability Insurance, for services used in manufacturing exported products. The Commissioner (Appeals) allowed the refund, subject to conditions in Notification No. 5/2006-C.E. The Revenue's challenge based on lack of prescribed enclosures was overcome as the manufacturer demonstrated willingness to provide necessary documents for refund verification. The case emphasized the importance of complying with specified conditions for refund eligibility under relevant regulations. Case-Laws Service Tax Thu, 28 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32138