https://www.taxtmi.com/caselaws?id=438059 The Tribunal allowed the appeals, directing that the entire credit claimed by the appellant should be considered for refund determination unless disallowed through proper proceedings under Rule 14 of the CENVAT Credit Rules, 2004. The Tribunal emphasized procedural correctness and adherence to established legal principles, setting aside orders that modified refund claims based on inadmissible CENVAT credits. The decision underscored the importance of addressing objections to credit admissibility at the time of availing the credit, not during the refund process, and clarified that the nexus requirement between input and output services is not necessary for refund eligibility under the amended Rule 5. en-us Fri, 20 Jan 2023 00:00:00 +0530 Fri, 19 May 2023 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438059 The Tribunal allowed the appeals, directing that the entire credit claimed by the appellant should be considered for refund determination unless disallowed through proper proceedings under Rule 14 of the CENVAT Credit Rules, 2004. The Tribunal emphasized procedural correctness and adherence to established legal principles, setting aside orders that modified refund claims based on inadmissible CENVAT credits. The decision underscored the importance of addressing objections to credit admissibility at the time of availing the credit, not during the refund process, and clarified that the nexus requirement between input and output services is not necessary for refund eligibility under the amended Rule 5. Case-Laws Service Tax Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438059