https://www.taxtmi.com/caselaws?id=193336 A refund disallowance of Cenvat credit could not be sustained because the show cause notice did not invoke the relevant statutory basis or set out necessary particulars. Section 73 of the Finance Act, 1994 and Rule 14 of the Cenvat Credit Rules, 2004 were not cited, leaving the notice vague and invalid. On that footing, the disallowance was set aside and refund with interest and consequential benefits was directed. en-us Wed, 10 Aug 2016 00:00:00 +0530 Mon, 28 Aug 2017 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193336 A refund disallowance of Cenvat credit could not be sustained because the show cause notice did not invoke the relevant statutory basis or set out necessary particulars. Section 73 of the Finance Act, 1994 and Rule 14 of the Cenvat Credit Rules, 2004 were not cited, leaving the notice vague and invalid. On that footing, the disallowance was set aside and refund with interest and consequential benefits was directed. Case-Laws Service Tax Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193336