https://www.taxtmi.com/caselaws?id=389456 The court upheld the decision to deny refund for legal and travel-related services claimed as unutilised Cenvat Credit, ruling they were not directly used for output services. Additionally, it clarified that interest was not payable on delayed sanction of the refund amount, as the Cenvat Credit Rules, 2004, differ from provisions governing excise duty or service tax refunds. The appeal was dismissed based on these findings and the inapplicability of specific sections of the Central Excise Act to unutilised Cenvat Credit refunds. en-us Fri, 08 Nov 2019 00:00:00 +0530 Mon, 09 Dec 2019 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389456 The court upheld the decision to deny refund for legal and travel-related services claimed as unutilised Cenvat Credit, ruling they were not directly used for output services. Additionally, it clarified that interest was not payable on delayed sanction of the refund amount, as the Cenvat Credit Rules, 2004, differ from provisions governing excise duty or service tax refunds. The appeal was dismissed based on these findings and the inapplicability of specific sections of the Central Excise Act to unutilised Cenvat Credit refunds. Case-Laws Service Tax Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389456