https://www.taxtmi.com/caselaws?id=778917 CESTAT dismissed the appeal and upheld rejection of the refund claim for cenvat credit of input services used in exported output services. The tribunal held the revised return filed manually was invalid since the original return was filed electronically and could not be amended manually; the original return stood final. Additionally, credit claimed beyond the statutory limitation (over 12 months from invoice) was barred. Consequently the impugned order was affirmed and the appeal dismissed. en-us Tue, 23 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778917 CESTAT dismissed the appeal and upheld rejection of the refund claim for cenvat credit of input services used in exported output services. The tribunal held the revised return filed manually was invalid since the original return was filed electronically and could not be amended manually; the original return stood final. Additionally, credit claimed beyond the statutory limitation (over 12 months from invoice) was barred. Consequently the impugned order was affirmed and the appeal dismissed. Case-Laws Service Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778917