https://www.taxtmi.com/caselaws?id=438085 The Tribunal allowed the appeal for refund of unutilized Cenvat Credit, emphasizing that closure of business due to the death of the service provider should not deprive legal heirs of their vested rights. The appellant's legal heir was granted consequential relief in accordance with the law. en-us Fri, 12 May 2023 00:00:00 +0530 Mon, 22 May 2023 21:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438085 The Tribunal allowed the appeal for refund of unutilized Cenvat Credit, emphasizing that closure of business due to the death of the service provider should not deprive legal heirs of their vested rights. The appellant's legal heir was granted consequential relief in accordance with the law. Case-Laws Service Tax Fri, 12 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438085