https://www.taxtmi.com/caselaws?id=757144 CESTAT Bangalore allowed appeals by 100% EOU for refund of unutilised CENVAT credit on exported goods during January 2008 to March 2009. The Tribunal set aside lower authority's rejection, holding that mining activity constitutes manufacture and input services were eligible. Previous appellate orders denying refunds were overturned based on earlier Tribunal decisions establishing mining as manufacturing activity. Refund claims for unutilised CENVAT credit were permitted, with impugned orders set aside. en-us Wed, 14 Aug 2024 00:00:00 +0530 Fri, 16 Aug 2024 20:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757144 CESTAT Bangalore allowed appeals by 100% EOU for refund of unutilised CENVAT credit on exported goods during January 2008 to March 2009. The Tribunal set aside lower authority's rejection, holding that mining activity constitutes manufacture and input services were eligible. Previous appellate orders denying refunds were overturned based on earlier Tribunal decisions establishing mining as manufacturing activity. Refund claims for unutilised CENVAT credit were permitted, with impugned orders set aside. Case-Laws Central Excise Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757144