CESTAT allowed the appeal for refund of unutilized Cenvat Credit...

CESTAT allowed the appeal for refund of unutilized Cenvat Credit of Service Tax. The tribunal held that without specific proceedings under Rule 14 of CENVAT Credit Rules, 2004, denying refund based on credit inadmissibility lacks legal merit. The authorities were directed to recalculate refund by considering the FIRCs/BRCs produced by the appellant. The refund claim was upheld to the extent of the amount originally claimed on 28.12.2012, which was subject to the show cause notice. The tribunal emphasized that in absence of Rule 14 proceedings, refund cannot be denied on grounds of lack of nexus or unregistered premises.