https://www.taxtmi.com/caselaws?id=761804 The CESTAT Bangalore dismissed the revenue's appeal against a refund order. The assessee, registered for management consulting and related services, claimed CENVAT credit refund for input services used in export services. The adjudicating authority initially rejected the claim citing lack of documentary evidence linking input services to exports. However, the appellate authority allowed the refund. The CESTAT upheld this decision, relying on precedents establishing that once a refund is granted under Section 11B after proper adjudication, it cannot be termed "erroneous" under Section 11A, and absence of mandatory registration requirements cannot justify refund denial. en-us Fri, 22 Mar 2024 00:00:00 +0530 Mon, 18 Nov 2024 08:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761804 The CESTAT Bangalore dismissed the revenue's appeal against a refund order. The assessee, registered for management consulting and related services, claimed CENVAT credit refund for input services used in export services. The adjudicating authority initially rejected the claim citing lack of documentary evidence linking input services to exports. However, the appellate authority allowed the refund. The CESTAT upheld this decision, relying on precedents establishing that once a refund is granted under Section 11B after proper adjudication, it cannot be termed "erroneous" under Section 11A, and absence of mandatory registration requirements cannot justify refund denial. Case-Laws Service Tax Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761804