https://www.taxtmi.com/caselaws?id=750789 CESTAT Chandigarh remanded the case to the Original Authority for reconsideration. The appellant was denied refund of CENVAT credit on ITSS services as no specific order from Singapore client existed during the relevant period, with later addendum insufficient to establish valid export order under Export of Service Rules, 2005. However, the appellant remained eligible for CENVAT credit refund on other services if applicable. The Tribunal held that CENVAT credit cannot be denied solely due to discrepancies between ST-3 Returns and CENVAT credit register, and credit availability depends on actual utilization of input services for export purposes. en-us Thu, 28 Mar 2024 00:00:00 +0530 Fri, 29 Mar 2024 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750789 CESTAT Chandigarh remanded the case to the Original Authority for reconsideration. The appellant was denied refund of CENVAT credit on ITSS services as no specific order from Singapore client existed during the relevant period, with later addendum insufficient to establish valid export order under Export of Service Rules, 2005. However, the appellant remained eligible for CENVAT credit refund on other services if applicable. The Tribunal held that CENVAT credit cannot be denied solely due to discrepancies between ST-3 Returns and CENVAT credit register, and credit availability depends on actual utilization of input services for export purposes. Case-Laws Service Tax Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750789