https://www.taxtmi.com/caselaws?id=258548 The appeal against the rejection of refund of input service credit for export of "service" prior to a specific date under Notification No. 5/2006-CE (NT) was dismissed on 13.3.2015. The appellants, a 100% EOU (STPI Unit) exporting 'Information Technology Software Services,' were not exporting any "output service" before 16/5/2008, making Rule 5 of the Cenvat Credit Rules inapplicable. The judgment upheld the rejection of the refund claim, deeming the impugned order legally sound. The reference to Board Circular No. 54/2004-Cus and relevant judgments did not support the appellants' position. en-us Fri, 13 Mar 2015 00:00:00 +0530 Tue, 18 Jul 2023 21:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258548 The appeal against the rejection of refund of input service credit for export of "service" prior to a specific date under Notification No. 5/2006-CE (NT) was dismissed on 13.3.2015. The appellants, a 100% EOU (STPI Unit) exporting 'Information Technology Software Services,' were not exporting any "output service" before 16/5/2008, making Rule 5 of the Cenvat Credit Rules inapplicable. The judgment upheld the rejection of the refund claim, deeming the impugned order legally sound. The reference to Board Circular No. 54/2004-Cus and relevant judgments did not support the appellants' position. Case-Laws Service Tax Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258548