https://www.taxtmi.com/caselaws?id=438057 The Tribunal allowed the appeal, holding that the denial of Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 was not permissible without initiating proceedings under Rule 14. The Tribunal emphasized that the refund claim should be adjudged under Rule 14 for varying the quantum of Cenvat credit. The entire credit claimed by the appellant was deemed admissible unless held otherwise in proper proceedings under Rule 14. The lower authorities' decision to deny or vary credit without following Rule 14 procedures was deemed incorrect. en-us Thu, 12 Jan 2023 00:00:00 +0530 Mon, 22 May 2023 08:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438057 The Tribunal allowed the appeal, holding that the denial of Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 was not permissible without initiating proceedings under Rule 14. The Tribunal emphasized that the refund claim should be adjudged under Rule 14 for varying the quantum of Cenvat credit. The entire credit claimed by the appellant was deemed admissible unless held otherwise in proper proceedings under Rule 14. The lower authorities' decision to deny or vary credit without following Rule 14 procedures was deemed incorrect. Case-Laws Service Tax Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438057