CESTAT allowed un-utilized Cenvat credit on export of input services.
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed to avail un-utilized Cenvat credit on export of input services. The appellant availed Cenvat Credit of service tax paid on various taxable services. Since, the output services were entirely exported by the appellant during the disputed period, there was no scope…
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