https://www.taxtmi.com/caselaws?id=34223 CESTAT, NEW DELHI held that the appellant's rebate claim for Cenvat credit on input services must be allowed despite late filing of the declaration under Notification 12/2005-ST, treating the delay as a procedural, technical lapse. The show-cause notice did not contest eligibility for Cenvat credit, and Export Services Rules adopt definitions from the Cenvat Rules, which permit refund of service-tax credit used in export services. Denial of the substantive concession for non-observance of procedure was refused; departmental appeals were dismissed. en-us Mon, 18 May 2009 00:00:00 +0530 Thu, 04 Sep 2025 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34223 CESTAT, NEW DELHI held that the appellant's rebate claim for Cenvat credit on input services must be allowed despite late filing of the declaration under Notification 12/2005-ST, treating the delay as a procedural, technical lapse. The show-cause notice did not contest eligibility for Cenvat credit, and Export Services Rules adopt definitions from the Cenvat Rules, which permit refund of service-tax credit used in export services. Denial of the substantive concession for non-observance of procedure was refused; departmental appeals were dismissed. Case-Laws Service Tax Mon, 18 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34223