https://www.taxtmi.com/caselaws?id=763722 CESTAT Bangalore allowed appeal for cash refund of accumulated cenvat credit under Rule 5 of CCR, 2004. The appellant exported services resulting in credit accumulation. Following Karnataka HC precedent in MPORTAL INDIA WIRELESS SOLUTIONS case and recent CESTAT decision in CJK KNOWLEDGEWORKS, the Tribunal held that even if exported services are non-taxable, refund cannot be denied. The appellant, being 100% export-oriented, was entitled to cenvat credit refund for input tax paid on various services. Impugned order set aside. en-us Mon, 09 Dec 2024 00:00:00 +0530 Fri, 27 Dec 2024 09:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763722 CESTAT Bangalore allowed appeal for cash refund of accumulated cenvat credit under Rule 5 of CCR, 2004. The appellant exported services resulting in credit accumulation. Following Karnataka HC precedent in MPORTAL INDIA WIRELESS SOLUTIONS case and recent CESTAT decision in CJK KNOWLEDGEWORKS, the Tribunal held that even if exported services are non-taxable, refund cannot be denied. The appellant, being 100% export-oriented, was entitled to cenvat credit refund for input tax paid on various services. Impugned order set aside. Case-Laws Service Tax Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763722