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2019 (7) TMI 1300 - AT - Service Tax100% EOU - refund of CENVAT Credit - input services - pre-publication services and related services for books and journals - reverse charge mechanism - HELD THAT:- The decision of the Hon’ble High Court of Judicature at Madras in the case of M/s. 3E Infotech [2018 (7) TMI 276 - MADRAS HIGH COURT] comes to the rescue of the appellant despite the fact that there was no application for condonation of delay and despite the fact that the so-called ‘advice’ was not even an obiter. This is because the refund accrued to the assessee-appellant by virtue of its export and not as a consequence of an order of the Tribunal. The impugned order and the rejection cannot sustain - appeal allowed - decided in favor of appellant.
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