https://www.taxtmi.com/caselaws?id=444211 The Tribunal upheld the decision of the Commissioner (Appeals), dismissing the department's appeals. It affirmed that the respondent, a private limited company exporting IT and software services, was entitled to a refund of unutilized cenvat credit, regardless of premises registration. The Tribunal found no merit in the department's arguments concerning the prorating formula, input services from unregistered premises, and jurisdictional issues. The direction to reverse unrefunded credit was deemed improper, and the respondent's recredit was upheld, rendering the department's appeals unsuccessful. en-us Tue, 10 Oct 2023 00:00:00 +0530 Wed, 11 Oct 2023 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444211 The Tribunal upheld the decision of the Commissioner (Appeals), dismissing the department's appeals. It affirmed that the respondent, a private limited company exporting IT and software services, was entitled to a refund of unutilized cenvat credit, regardless of premises registration. The Tribunal found no merit in the department's arguments concerning the prorating formula, input services from unregistered premises, and jurisdictional issues. The direction to reverse unrefunded credit was deemed improper, and the respondent's recredit was upheld, rendering the department's appeals unsuccessful. Case-Laws Service Tax Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444211