https://www.taxtmi.com/caselaws?id=345300 In refund proceedings under Rule 5 of the Cenvat Credit Rules, the authority must confine itself to the conditions in Rule 5 and the relevant notification. It cannot test the admissibility of credit already availed or deny refund on the ground that the underlying input services were ineligible unless the statutory recovery mechanism for wrong credit is first invoked under Rule 14 through the prescribed procedure. The denial of refund on that basis was unsustainable, and the matter was remanded for fresh consideration limited to Rule 5. en-us Thu, 01 Jun 2017 00:00:00 +0530 Tue, 18 Jul 2017 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345300 In refund proceedings under Rule 5 of the Cenvat Credit Rules, the authority must confine itself to the conditions in Rule 5 and the relevant notification. It cannot test the admissibility of credit already availed or deny refund on the ground that the underlying input services were ineligible unless the statutory recovery mechanism for wrong credit is first invoked under Rule 14 through the prescribed procedure. The denial of refund on that basis was unsustainable, and the matter was remanded for fresh consideration limited to Rule 5. Case-Laws Service Tax Thu, 01 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345300