Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Cenvat Credit Reversal Equals Non-Availment for Export Refund Under Notification 12/2005 : CESTAT Chennai
CESTAT Chennai rules that reversal of Cenvat credit nullifies its availment for export service refunds, even if declarations were technically not filed. The ruling clarifies that substantive compliance, not mere procedural lapses, determines refund eligibility under tax exemption notifications.