https://www.taxtmi.com/highlights?id=56591 Refund of lying unutilized in their CENVAT credit account - at the time of availement of the cenvat credit, it was never disputed that the appellant is not entitled to the cenvat credit on the service in question. - At the time of entertaining the refund claim, the issue of admissibility of the CENVAT credit cannot be raised - AT en-us Fri, 05 Feb 2021 06:52:04 +0530 Fri, 05 Feb 2021 06:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56591 Refund of lying unutilized in their CENVAT credit account - at the time of availement of the cenvat credit, it was never disputed that the appellant is not entitled to the cenvat credit on the service in question. - At the time of entertaining the refund claim, the issue of admissibility of the CENVAT credit cannot be raised - AT Highlights Service Tax Fri, 05 Feb 2021 06:52:04 +0530 https://www.taxtmi.com/highlights?id=56591