https://www.taxtmi.com/caselaws?id=437272 The appellant, involved in a case regarding eligibility for CENVAT credit for service tax paid on CHA services related to exports, was initially allowed the credit by the original authority but had this decision overturned by the Commissioner (Appeals). The Tribunal determined that the appellant had the option to either avail credit or claim a refund, as per Notification No. 41/2007-ST. Consequently, the demand for recovery of wrongly availed CENVAT credit was set aside, and the appeals were allowed, providing the appellant with consequential relief. en-us Fri, 28 Apr 2023 00:00:00 +0530 Tue, 02 May 2023 09:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437272 The appellant, involved in a case regarding eligibility for CENVAT credit for service tax paid on CHA services related to exports, was initially allowed the credit by the original authority but had this decision overturned by the Commissioner (Appeals). The Tribunal determined that the appellant had the option to either avail credit or claim a refund, as per Notification No. 41/2007-ST. Consequently, the demand for recovery of wrongly availed CENVAT credit was set aside, and the appeals were allowed, providing the appellant with consequential relief. Case-Laws Central Excise Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437272