https://www.taxtmi.com/caselaws?id=437848 The Delhi High Court allowed the appeal filed by a Law firm, setting aside the Commissioner's decision to reject refund claims under rule 5 of the CENVAT Credit Rules, 2004. The Court held that the appellant was eligible for refund as the exclusionary provision of Rule 2(p) did not apply when the recipient of the exported service did not pay service tax. This decision favored the appellant, granting them the refund with consequential benefits. en-us Tue, 09 May 2023 00:00:00 +0530 Wed, 17 May 2023 08:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437848 The Delhi High Court allowed the appeal filed by a Law firm, setting aside the Commissioner's decision to reject refund claims under rule 5 of the CENVAT Credit Rules, 2004. The Court held that the appellant was eligible for refund as the exclusionary provision of Rule 2(p) did not apply when the recipient of the exported service did not pay service tax. This decision favored the appellant, granting them the refund with consequential benefits. Case-Laws Service Tax Tue, 09 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437848