https://www.taxtmi.com/caselaws?id=750727 The Tribunal dismissed the Revenue's appeal, affirming the appellant's eligibility to claim Cenvat credit for input services utilized at the port of export. It concluded that the appellant was not obligated to avail the exemption under Notification No.17/2009. The Tribunal determined that the services fell within the definition of Rule 2(l) of the Cenvat Credit Rules, 2004, thereby entitling the appellant to Cenvat credit. The Tribunal found no merit in the Revenue's arguments, upholding the appellant's right to choose between exemption and Cenvat credit. en-us Tue, 13 Feb 2024 00:00:00 +0530 Fri, 29 Mar 2024 07:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750727 The Tribunal dismissed the Revenue's appeal, affirming the appellant's eligibility to claim Cenvat credit for input services utilized at the port of export. It concluded that the appellant was not obligated to avail the exemption under Notification No.17/2009. The Tribunal determined that the services fell within the definition of Rule 2(l) of the Cenvat Credit Rules, 2004, thereby entitling the appellant to Cenvat credit. The Tribunal found no merit in the Revenue's arguments, upholding the appellant's right to choose between exemption and Cenvat credit. Case-Laws Central Excise Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750727