https://www.taxtmi.com/caselaws?id=415910 The appeals challenged the denial of refund of accumulated/unutilized Cenvat Credit of Service Tax under Rule 5 of the Cenvat Credit Rules. The Adjudicating Authority partially granted the refund, which was further contested by the Appellant. The Tribunal ruled in favor of the Appellant, emphasizing that the establishment of nexus between input and output services is not mandatory under the amended Rule 5. Since Rule 14 was not invoked, the refund claimed under Rule 5 was deemed admissible. Consequently, the appeals were allowed, providing relief to the Appellant. en-us Thu, 16 Dec 2021 00:00:00 +0530 Fri, 08 Apr 2022 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415910 The appeals challenged the denial of refund of accumulated/unutilized Cenvat Credit of Service Tax under Rule 5 of the Cenvat Credit Rules. The Adjudicating Authority partially granted the refund, which was further contested by the Appellant. The Tribunal ruled in favor of the Appellant, emphasizing that the establishment of nexus between input and output services is not mandatory under the amended Rule 5. Since Rule 14 was not invoked, the refund claimed under Rule 5 was deemed admissible. Consequently, the appeals were allowed, providing relief to the Appellant. Case-Laws Service Tax Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415910