https://www.taxtmi.com/caselaws?id=436686 The Tribunal partially allowed the refund claims related to accumulated CENVAT Credit under notification No. 27/2012-CE (NT) for various input services. It rejected specific amounts but ordered the refund of unutilized CENVAT Credit for the remaining balance, except for an amount related to double credit taken for work contract services. The Tribunal disagreed with the denial of credit based on reasons like invoice address mismatch and lack of nexus with output services, emphasizing that services should not be denied unless it was proven that they were not utilized. en-us Tue, 28 Feb 2023 00:00:00 +0530 Wed, 19 Apr 2023 08:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436686 The Tribunal partially allowed the refund claims related to accumulated CENVAT Credit under notification No. 27/2012-CE (NT) for various input services. It rejected specific amounts but ordered the refund of unutilized CENVAT Credit for the remaining balance, except for an amount related to double credit taken for work contract services. The Tribunal disagreed with the denial of credit based on reasons like invoice address mismatch and lack of nexus with output services, emphasizing that services should not be denied unless it was proven that they were not utilized. Case-Laws Service Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436686