https://www.taxtmi.com/caselaws?id=797981 Rule 5 of the CENVAT Credit Rules, 2004 permits refund of accumulated CENVAT credit attributable to exported output services. Eligible exporters of software services remain entitled to refund of unutilised credit even where the exported software service is not taxable. Non-taxability of the exported service does not defeat the refund claim under Rule 5, including in relation to the taxable-service definition and Notification No. 18/2008-ST. en-us Thu, 13 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797981 Rule 5 of the CENVAT Credit Rules, 2004 permits refund of accumulated CENVAT credit attributable to exported output services. Eligible exporters of software services remain entitled to refund of unutilised credit even where the exported software service is not taxable. Non-taxability of the exported service does not defeat the refund claim under Rule 5, including in relation to the taxable-service definition and Notification No. 18/2008-ST. Case-Laws Central Excise Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797981