Refund of unutilized Cenvat Credit admissible for export without payment of service tax

Novartis Healthcare Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) CESTAT Mumbai held that refund of unutilized Cenvat Credit of input services duly available even if there is export without payment of service tax. Facts- Appellant is a company registered under Companies Act. It was providing Information Technology Software Services (ITSS) and Business Support Services (BSS) to its group companies namely Novarties Pharma AG of Switzerland and Novartis Pharmaceutical Corporation of USA, which Appellant asserts to be export of services. In the process Appellant had gathered unutil...