TMI BlogRefund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the...Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were not exempted and the Cenvat credit was utilized for the payment of service tax therefore, neither any Cenvat credit was lying accumulated nor the service at the relevant time was provided under exemption particularly issued under section 93 of the Finance Act, 1994. In the present case during the relevant period the services were ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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