https://www.taxtmi.com/caselaws?id=433170 The appeal challenged the rejection of a refund application under Rule 5 of the CENVAT Credit Rules, 2004. The Commissioner (Appeals) denied the refund based on the opening balance in the CENVAT register and lack of nexus between certain input services and output services. The Tribunal found that the opening balance issue was addressed in a circular allowing the use of the previous quarter's closing balance for subsequent quarters. Additionally, the Tribunal held that the Department cannot question refund claims based on input-output service nexus if the credit availed was not disputed initially. Consequently, the Tribunal allowed the appeal, setting aside the Commissioner's decision and granting the refund to the appellant. en-us Tue, 10 Jan 2023 00:00:00 +0530 Mon, 23 Jan 2023 11:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433170 The appeal challenged the rejection of a refund application under Rule 5 of the CENVAT Credit Rules, 2004. The Commissioner (Appeals) denied the refund based on the opening balance in the CENVAT register and lack of nexus between certain input services and output services. The Tribunal found that the opening balance issue was addressed in a circular allowing the use of the previous quarter's closing balance for subsequent quarters. Additionally, the Tribunal held that the Department cannot question refund claims based on input-output service nexus if the credit availed was not disputed initially. Consequently, the Tribunal allowed the appeal, setting aside the Commissioner's decision and granting the refund to the appellant. Case-Laws Service Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433170