Appellant's Choice of Cenvat Credit for Exports Upheld; Law Allows Refund or Credit Options.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of Cenvat credit - export - department contended that appellant should have claimed refund of service tax instead of availing the Cenvat credit - two option having been extended to the assessee, it is his choice to avail any one such option. - AT....