https://www.taxtmi.com/caselaws?id=795569 Cenvat credit for service tax paid under reverse charge may be supported by TR-6 challans under Rule 9(1)(e), and a later provision concerning supplementary documents issued by output service providers does not govern such recipient credit. Refund under Notification No. 5/2006-C.E. (N.T.) must apply the export-turnover ratio to eligible credit earned during the relevant quarter, rather than to the closing credit balance. Where invoices are subsequently produced, their earlier non-production should not defeat substantive eligibility; the invoices require verification for compliance before consequential refund is granted. en-us Thu, 23 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795569 Cenvat credit for service tax paid under reverse charge may be supported by TR-6 challans under Rule 9(1)(e), and a later provision concerning supplementary documents issued by output service providers does not govern such recipient credit. Refund under Notification No. 5/2006-C.E. (N.T.) must apply the export-turnover ratio to eligible credit earned during the relevant quarter, rather than to the closing credit balance. Where invoices are subsequently produced, their earlier non-production should not defeat substantive eligibility; the invoices require verification for compliance before consequential refund is granted. Case-Laws Service Tax Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795569