CENVAT Credit Refund was permissible even when exported output service was not being taxable

Principal Commissioner of Central Tax Vs Wipro Technologies (Karnataka High Court) Conclusion: Refund of CENVAT Credit was permissible on input services used in export, even if the exported output service was not taxable during the relevant period. Held: Assessee, provided IT services and claimed a refund of CENVAT Credit on inputs used for export services. Revenue filed appeals against the CESTAT’s decision allowing refund of CENVAT Credit on input services used for export of Information Technology services, even though such services were not taxable during the relevant period. Revenue cont...