https://www.taxtmi.com/caselaws?id=314437 CESTAT Ahmedabad allowed the appeal regarding refund on export of scientific and consultancy services received from two companies for manufacture of final product under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal found that in an identical case involving the same appellant, refund was previously allowed, establishing that the services were actually received and consumed during technology development supervision. The Tribunal held that revenue's argument regarding service provision timing was fallacious and illogical, ruling the issue was no longer res-integra based on the previous decision, thereby setting aside the impugned orders. en-us Fri, 15 Dec 2023 00:00:00 +0530 Mon, 10 Jun 2024 13:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314437 CESTAT Ahmedabad allowed the appeal regarding refund on export of scientific and consultancy services received from two companies for manufacture of final product under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal found that in an identical case involving the same appellant, refund was previously allowed, establishing that the services were actually received and consumed during technology development supervision. The Tribunal held that revenue's argument regarding service provision timing was fallacious and illogical, ruling the issue was no longer res-integra based on the previous decision, thereby setting aside the impugned orders. Case-Laws Central Excise Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314437