https://www.taxtmi.com/caselaws?id=349883 Refund under Rule 5 of the Cenvat Credit Rules was held to be unsustainable where it was rejected solely on the nature of clearing and forwarding service and construction service used for maintenance and repair, because credit for those same categories had already been allowed in the appellant's earlier proceedings. The Tribunal also reaffirmed that refund cannot be claimed for services availed before the relevant refund period, so services used prior to the claimed quarter remained ineligible. The result was partial relief: refund was not barred on the basis of the service categories themselves, but denial for pre-period services was upheld. en-us Tue, 12 Sep 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349883 Refund under Rule 5 of the Cenvat Credit Rules was held to be unsustainable where it was rejected solely on the nature of clearing and forwarding service and construction service used for maintenance and repair, because credit for those same categories had already been allowed in the appellant's earlier proceedings. The Tribunal also reaffirmed that refund cannot be claimed for services availed before the relevant refund period, so services used prior to the claimed quarter remained ineligible. The result was partial relief: refund was not barred on the basis of the service categories themselves, but denial for pre-period services was upheld. Case-Laws Central Excise Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349883