AdvertisementChevron Phillips Chemicals India Pvt. Ltd. Vs Commissioner of CGST (CESTAT Mumbai) The appeal before CESTAT Mumbai challenged the denial of refund of unutilised accumulated CENVAT credit of ₹88,29,142 for the period from October 2015 to June 2017 claimed under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE (NT) dated 18.06.2012. The refund was denied on the ground that the appellant’s services were not exports because the place of provision of service was considered to be in India under Rule 9(c) of the Place of Provision of Services Rules, 2012 (POPS Rul...