Case Law Analysis
|Custom, Excise & Service Tax Tribunal
CENVAT Refund Cannot Be Denied For Procedural Irregularities If Credit Was Not Challenged At Availment | Export of Services : Customs, Excise and Service Tax Appellate Tribunal
The CESTAT holds that unutilized CENVAT credit for exported services cannot be denied during refund claims due to minor invoice irregularities if the credit was not contested at the time of availing it.