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

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