https://www.taxtmi.com/caselaws?id=419154 Refund of unutilised Cenvat credit under Rule 5 cannot be denied merely on an alleged lack of nexus between input services and exported output service when the department has not separately challenged the underlying credit under Rule 14. Rule 3 governs availment and utilisation of credit, Rule 14 provides the recovery mechanism for wrongly availed or utilised credit, and Rule 5 operates as a distinct export-refund provision limited to its own conditions and formula. In the absence of any identified breach of Rule 5 requirements, the refund objection based only on nexus was unsustainable, and the refund claim was allowed. en-us Mon, 07 Feb 2022 00:00:00 +0530 Mon, 27 Feb 2023 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419154 Refund of unutilised Cenvat credit under Rule 5 cannot be denied merely on an alleged lack of nexus between input services and exported output service when the department has not separately challenged the underlying credit under Rule 14. Rule 3 governs availment and utilisation of credit, Rule 14 provides the recovery mechanism for wrongly availed or utilised credit, and Rule 5 operates as a distinct export-refund provision limited to its own conditions and formula. In the absence of any identified breach of Rule 5 requirements, the refund objection based only on nexus was unsustainable, and the refund claim was allowed. Case-Laws Service Tax Mon, 07 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419154