https://www.taxtmi.com/caselaws?id=761069 CESTAT Bangalore allowed cash refund of accumulated CENVAT credit to 100% EOU providing export services including typesetting, composition, artwork, and multimedia services. Department had previously allowed refund claims for earlier and subsequent periods but rejected the present claim. Tribunal found department's position inconsistent and applied precedent from mPortal India case. Despite department's objection regarding Foreign Inward Remittance Certificate not reflecting specific invoice numbers, appellant established export against foreign remittances through correlating certificate, satisfying documentary requirements for refund entitlement. en-us Thu, 17 Oct 2024 00:00:00 +0530 Mon, 04 Nov 2024 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761069 CESTAT Bangalore allowed cash refund of accumulated CENVAT credit to 100% EOU providing export services including typesetting, composition, artwork, and multimedia services. Department had previously allowed refund claims for earlier and subsequent periods but rejected the present claim. Tribunal found department's position inconsistent and applied precedent from mPortal India case. Despite department's objection regarding Foreign Inward Remittance Certificate not reflecting specific invoice numbers, appellant established export against foreign remittances through correlating certificate, satisfying documentary requirements for refund entitlement. Case-Laws Service Tax Thu, 17 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761069