https://www.taxtmi.com/caselaws?id=445527 Refund of accumulated CENVAT credit linked to export of services cannot be denied merely because the credit accumulated before service tax registration, or because more than one quarter was included in a single claim, where the governing notification only restricts multiple applications for the same quarter. The refund claim also remains maintainable where invoices were issued in the earlier name and the registration record was not yet amended, if incorporation records show the same legal entity and the defect is procedural. For limitation, the relevant date is receipt of payment in convertible foreign exchange, not the invoice date. The claimed refund was therefore allowable subject to exclusion of domestic turnover and any abandoned claim amount. en-us Wed, 08 Nov 2023 00:00:00 +0530 Fri, 10 Nov 2023 08:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445527 Refund of accumulated CENVAT credit linked to export of services cannot be denied merely because the credit accumulated before service tax registration, or because more than one quarter was included in a single claim, where the governing notification only restricts multiple applications for the same quarter. The refund claim also remains maintainable where invoices were issued in the earlier name and the registration record was not yet amended, if incorporation records show the same legal entity and the defect is procedural. For limitation, the relevant date is receipt of payment in convertible foreign exchange, not the invoice date. The claimed refund was therefore allowable subject to exclusion of domestic turnover and any abandoned claim amount. Case-Laws Service Tax Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445527