https://www.taxtmi.com/caselaws?id=301246 The appeal was allowed in favor of the appellant. The court held that the refusal of refund of accumulated Cenvat credit was not time-barred under Section 11B as there was no specific clause covering such claims. The court also ruled that once a credit is accumulated and recorded, it cannot be denied, overturning the denial of Cenvat credit for specific services. The judgment clarified the interpretation of Section 11B and upheld the principle that admissible credits cannot be arbitrarily denied. en-us Tue, 19 Mar 2019 00:00:00 +0530 Wed, 23 Mar 2022 08:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301246 The appeal was allowed in favor of the appellant. The court held that the refusal of refund of accumulated Cenvat credit was not time-barred under Section 11B as there was no specific clause covering such claims. The court also ruled that once a credit is accumulated and recorded, it cannot be denied, overturning the denial of Cenvat credit for specific services. The judgment clarified the interpretation of Section 11B and upheld the principle that admissible credits cannot be arbitrarily denied. Case-Laws Service Tax Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301246