https://www.taxtmi.com/caselaws?id=763822 The Tribunal ruled in favor of the appellant, a 100% export-oriented unit (EOU), granting a refund of unutilized CENVAT credit for High-Speed Diesel (HSD) used as fuel in manufacturing activities. The Tribunal found that the definition of 'input' in Rule 2(k) of the Cenvat Credit Rules, 2004, does not restrict EOUs from claiming such credit, supported by relevant notifications and precedents. Additionally, the Tribunal allowed the refund of Service Tax credit on Security Services, noting that any challenge to the credit's validity must occur through separate proceedings, not during the refund process. The appeal was allowed with consequential relief. en-us Thu, 04 Jul 2024 00:00:00 +0530 Mon, 30 Dec 2024 08:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763822 The Tribunal ruled in favor of the appellant, a 100% export-oriented unit (EOU), granting a refund of unutilized CENVAT credit for High-Speed Diesel (HSD) used as fuel in manufacturing activities. The Tribunal found that the definition of 'input' in Rule 2(k) of the Cenvat Credit Rules, 2004, does not restrict EOUs from claiming such credit, supported by relevant notifications and precedents. Additionally, the Tribunal allowed the refund of Service Tax credit on Security Services, noting that any challenge to the credit's validity must occur through separate proceedings, not during the refund process. The appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763822