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2016 (6) TMI 150 - AT - Service TaxClaim of rebate / Refund in cash - rebate claim sanctioned by way of credit to Cenvat account - Export of Services Rules, 2005 - providing and exporting Consulting Engineering Service - Held that:- appellant was correct in emphasizing that the rebate claim should be paid in cash. It is settled law that the debit of an amount in Cenvat account is considered as discharged of tax liability. Our views are fortified by the judgments of Hon’ble High Court of Uttarakhand in the case of Apco Pharma Ltd. [2011 (10) TMI 38 - UTTARAKHAND HIGH COURT]. The impugned order is set aside. - Decided in favour of appellant with consequential relief
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