https://www.taxtmi.com/caselaws?id=766625 Accumulated CENVAT credit refund claims under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 05/2006 were in issue for an IT services provider exporting services and seeking refund of unutilised credit. During the Tribunal proceedings, the appellant stated that the credit had been transitioned to the GST regime through TRAN-1 and that no double benefit was available, so the refund appeal was withdrawn. The Tribunal dismissed the appeal as withdrawn and expressly made no comment on the merits. en-us Fri, 28 Feb 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766625 Accumulated CENVAT credit refund claims under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 05/2006 were in issue for an IT services provider exporting services and seeking refund of unutilised credit. During the Tribunal proceedings, the appellant stated that the credit had been transitioned to the GST regime through TRAN-1 and that no double benefit was available, so the refund appeal was withdrawn. The Tribunal dismissed the appeal as withdrawn and expressly made no comment on the merits. Case-Laws Service Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766625