https://www.taxtmi.com/caselaws?id=32384 Mobile phone service tax credit was held admissible, and the Tribunal treated the dispute as settled on that point. Refund under Rule 5 of the Cenvat Credit Rules, 2004 could not be denied merely because the input services were not consumed in a one-to-one correlation with exports in the same quarter. The Tribunal held that such a correlation was not required, that the requirement could not be introduced solely because the assessee was a 100% EOU, and that admissible credit remained refundable even without domestic clearances in the quarter. The rejection of refund was set aside. en-us Thu, 16 Oct 2008 00:00:00 +0530 Sat, 18 May 2013 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32384 Mobile phone service tax credit was held admissible, and the Tribunal treated the dispute as settled on that point. Refund under Rule 5 of the Cenvat Credit Rules, 2004 could not be denied merely because the input services were not consumed in a one-to-one correlation with exports in the same quarter. The Tribunal held that such a correlation was not required, that the requirement could not be introduced solely because the assessee was a 100% EOU, and that admissible credit remained refundable even without domestic clearances in the quarter. The rejection of refund was set aside. Case-Laws Service Tax Thu, 16 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32384