https://www.taxtmi.com/caselaws?id=794835 Refund of accumulated Cenvat credit under Rule 5 is described as available for input services used in export of services despite invoices being addressed to unregistered premises, because Rule 4A of the Service Tax Rules does not require the recipient's premises to be registered for invoice validity. The text also treats objections to the nature and timing of certain input services by reference to an earlier ruling involving the same assessee, where those service categories were accepted as input services. On that basis, the denial of refund for exported Consulting Engineering Services and Information Technology Software Services is presented as unjustified, with entitlement to refund recognised substantially. en-us Wed, 03 Dec 2025 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794835 Refund of accumulated Cenvat credit under Rule 5 is described as available for input services used in export of services despite invoices being addressed to unregistered premises, because Rule 4A of the Service Tax Rules does not require the recipient's premises to be registered for invoice validity. The text also treats objections to the nature and timing of certain input services by reference to an earlier ruling involving the same assessee, where those service categories were accepted as input services. On that basis, the denial of refund for exported Consulting Engineering Services and Information Technology Software Services is presented as unjustified, with entitlement to refund recognised substantially. Case-Laws Service Tax Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794835