https://www.taxtmi.com/caselaws?id=775906 The CESTAT Ahmedabad allowed the appeal and set aside the impugned orders denying refund of accumulated CENVAT Credit on input services for 2008-09 to 2013-14. The Tribunal held that denial of refund solely due to lack of Service Tax registration was incorrect. Further, it rejected the view that refund is inadmissible because exempted goods were exported without bond or LUT, relying on HC precedents affirming refund entitlement despite procedural lapses. The matter was remanded to the Adjudicating Authority for reconsideration and appropriate orders on the refund claim. en-us Thu, 31 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775906 The CESTAT Ahmedabad allowed the appeal and set aside the impugned orders denying refund of accumulated CENVAT Credit on input services for 2008-09 to 2013-14. The Tribunal held that denial of refund solely due to lack of Service Tax registration was incorrect. Further, it rejected the view that refund is inadmissible because exempted goods were exported without bond or LUT, relying on HC precedents affirming refund entitlement despite procedural lapses. The matter was remanded to the Adjudicating Authority for reconsideration and appropriate orders on the refund claim. Case-Laws Service Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775906