https://www.taxtmi.com/caselaws?id=210696 The Tribunal ruled in favor of the appellant, a 100% EOU, in a dispute over the refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The Commissioner's decision to disallow the refund for service tax paid on erection, installation, commissioning service for a captive power plant was overturned. The Tribunal emphasized that a direct correlation between the availed Cenvat credit and the exported goods was not necessary for a cash refund under Rule 5, citing a previous Tribunal judgment. The Tribunal waived the pre-deposit requirement and stayed the recovery of the demanded Cenvat credit and interest pending the appeal's final disposal. en-us Tue, 11 Oct 2011 00:00:00 +0530 Thu, 31 May 2012 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210696 The Tribunal ruled in favor of the appellant, a 100% EOU, in a dispute over the refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The Commissioner's decision to disallow the refund for service tax paid on erection, installation, commissioning service for a captive power plant was overturned. The Tribunal emphasized that a direct correlation between the availed Cenvat credit and the exported goods was not necessary for a cash refund under Rule 5, citing a previous Tribunal judgment. The Tribunal waived the pre-deposit requirement and stayed the recovery of the demanded Cenvat credit and interest pending the appeal's final disposal. Case-Laws Central Excise Tue, 11 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210696