https://www.taxtmi.com/caselaws?id=442833 The Tribunal allowed the appeal, directing the Department to refund the unutilized CENVAT Credits for export services provided by the Appellant. The Tribunal held that even non-taxable services could qualify for CENVAT Credit refund, emphasizing that the rejection based on invoice descriptions was unjustified. It was ruled that the Appellant's IT Software Services and Business Support Services were taxable, and the benefits of exemption did not negate their entitlement to the refund. The Department was instructed to pay the refund amounts with interest within three months. en-us Wed, 30 Aug 2023 00:00:00 +0530 Tue, 12 Sep 2023 09:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442833 The Tribunal allowed the appeal, directing the Department to refund the unutilized CENVAT Credits for export services provided by the Appellant. The Tribunal held that even non-taxable services could qualify for CENVAT Credit refund, emphasizing that the rejection based on invoice descriptions was unjustified. It was ruled that the Appellant's IT Software Services and Business Support Services were taxable, and the benefits of exemption did not negate their entitlement to the refund. The Department was instructed to pay the refund amounts with interest within three months. Case-Laws Service Tax Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442833