https://www.taxtmi.com/caselaws?id=446495 CESTAT Mumbai allowed appellant's appeal for refund of service tax paid on input services for export of services. The department denied refund claiming appellant failed to produce invoice copies and questioned CENVAT credit availment manner. CESTAT held Rule 5 is self-contained for export refunds and department cannot invoke other statutory provisions to deny refund when formula requirements are met. Since appellant exported output services and complied with prescribed formula, unutilized CENVAT credit on input services was rightfully refundable. The tribunal found no merit in the impugned order denying refund benefit. en-us Wed, 22 Nov 2023 00:00:00 +0530 Wed, 06 Dec 2023 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446495 CESTAT Mumbai allowed appellant's appeal for refund of service tax paid on input services for export of services. The department denied refund claiming appellant failed to produce invoice copies and questioned CENVAT credit availment manner. CESTAT held Rule 5 is self-contained for export refunds and department cannot invoke other statutory provisions to deny refund when formula requirements are met. Since appellant exported output services and complied with prescribed formula, unutilized CENVAT credit on input services was rightfully refundable. The tribunal found no merit in the impugned order denying refund benefit. Case-Laws Service Tax Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446495