https://www.taxtmi.com/caselaws?id=774000 The Tribunal allowed appeals by a 100% EOU regarding Cenvat credit refund claims under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal held that EOUs can claim refunds even for periods before output services became taxable (prior to 16.05.2008), following Karnataka HC precedent in mPortal India case. Additionally, the Tribunal ruled that debit notes containing essential particulars under Rule 9(2) and properly accounted in books constitute valid documents for availing Cenvat credit, rejecting the restrictive interpretation of lower authorities. The impugned orders denying refund claims and disallowing credit on debit notes were set aside. en-us Thu, 29 May 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774000 The Tribunal allowed appeals by a 100% EOU regarding Cenvat credit refund claims under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal held that EOUs can claim refunds even for periods before output services became taxable (prior to 16.05.2008), following Karnataka HC precedent in mPortal India case. Additionally, the Tribunal ruled that debit notes containing essential particulars under Rule 9(2) and properly accounted in books constitute valid documents for availing Cenvat credit, rejecting the restrictive interpretation of lower authorities. The impugned orders denying refund claims and disallowing credit on debit notes were set aside. Case-Laws Service Tax Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774000