https://www.taxtmi.com/caselaws?id=462837 Refund of accumulated Cenvat credit under Rule 5 was treated as admissible where the credit related to input services used for exported output services. The objection that the respondent was not providing a taxable output service and therefore could not avail credit was found unsustainable. It was also noted that no show cause notice had been issued for recovery of any allegedly inadmissible credit, which reinforced the refund claim's sustainability. The appellate order granting refund and consequential relief was confirmed, and the Revenue's challenge was rejected. en-us Mon, 10 Apr 2017 00:00:00 +0530 Sat, 19 Jul 2025 15:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462837 Refund of accumulated Cenvat credit under Rule 5 was treated as admissible where the credit related to input services used for exported output services. The objection that the respondent was not providing a taxable output service and therefore could not avail credit was found unsustainable. It was also noted that no show cause notice had been issued for recovery of any allegedly inadmissible credit, which reinforced the refund claim's sustainability. The appellate order granting refund and consequential relief was confirmed, and the Revenue's challenge was rejected. Case-Laws Central Excise Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462837