https://www.taxtmi.com/caselaws?id=426916 The Tribunal set aside the lower authorities' decision to partially reject refund claims under Rule 5 of the Cenvat Credit Rules, 2004, due to ineligible credits and deduction of Cenvat credit utilized for domestic services. The Tribunal emphasized that any denial or modification of Cenvat credit must adhere to the procedures outlined in the rules and that refund calculations should strictly follow the prescribed formula without unauthorized deductions. As a result, the appeals were allowed, and the impugned order was overturned. en-us Fri, 26 Aug 2022 00:00:00 +0530 Mon, 29 Aug 2022 08:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426916 The Tribunal set aside the lower authorities' decision to partially reject refund claims under Rule 5 of the Cenvat Credit Rules, 2004, due to ineligible credits and deduction of Cenvat credit utilized for domestic services. The Tribunal emphasized that any denial or modification of Cenvat credit must adhere to the procedures outlined in the rules and that refund calculations should strictly follow the prescribed formula without unauthorized deductions. As a result, the appeals were allowed, and the impugned order was overturned. Case-Laws Service Tax Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426916