CENVAT Credit Refund Denial Set Aside as Input Services Held Eligible: CESTAT Chennai

Advertisement Olam Information Services Private Limited Vs Commissioner of GST And Central Excise (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, allowed the appeal filed by a service provider engaged in Online Information and Database Access/Retrieval Services for clients located outside India against the order of the Commissioner (Appeals), which had upheld partial denial of refund of unutilized CENVAT credit. The appellant had filed two refund applications under Rule 5 of the CENVAT Credit Rules, 2004 for unutilized CENVAT credit relating to exp...