https://www.taxtmi.com/caselaws?id=77757 A refund claim for accumulated Cenvat credit on input services received before service tax registration required fresh examination under Rule 5 of the Cenvat Credit Rules, 2004. A prior stay order was treated only as a prima facie view and not a final determination of the substantive entitlement. The record also indicated that, in de novo proceedings, the Deputy Commissioner had examined the claim in detail and allowed refund, but it was unclear whether that favourable order had been accepted by the Revenue. The matter was therefore remanded to the original adjudicating authority for de novo decision on the existing record. en-us Tue, 06 Jul 2010 00:00:00 +0530 Fri, 08 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77757 A refund claim for accumulated Cenvat credit on input services received before service tax registration required fresh examination under Rule 5 of the Cenvat Credit Rules, 2004. A prior stay order was treated only as a prima facie view and not a final determination of the substantive entitlement. The record also indicated that, in de novo proceedings, the Deputy Commissioner had examined the claim in detail and allowed refund, but it was unclear whether that favourable order had been accepted by the Revenue. The matter was therefore remanded to the original adjudicating authority for de novo decision on the existing record. Case-Laws Service Tax Tue, 06 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77757