https://www.taxtmi.com/caselaws?id=33820 The Tribunal allowed the appeal, granting the appellant, a 100% EOU exporting Gherkins, a refund of service tax credit on input services for exported goods. The Tribunal held that goods exported by a 100% EOU should be considered as exported under bond, entitling them to avail credit on input services. The decision emphasized the importance of ensuring that exported goods do not bear excise duty and criticized the authorities' narrow interpretation of the rules. The Tribunal's ruling aligned with the principles of excise taxation and relevant case law, allowing the refund of unutilized credit to the appellant. en-us Fri, 16 Jan 2009 00:00:00 +0530 Mon, 15 Mar 2010 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33820 The Tribunal allowed the appeal, granting the appellant, a 100% EOU exporting Gherkins, a refund of service tax credit on input services for exported goods. The Tribunal held that goods exported by a 100% EOU should be considered as exported under bond, entitling them to avail credit on input services. The decision emphasized the importance of ensuring that exported goods do not bear excise duty and criticized the authorities' narrow interpretation of the rules. The Tribunal's ruling aligned with the principles of excise taxation and relevant case law, allowing the refund of unutilized credit to the appellant. Case-Laws Service Tax Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33820