https://www.taxtmi.com/caselaws?id=438737 The Tribunal allowed the appellant's refund claim for accumulated Cenvat credit on input services under Rule 5, emphasizing that denial of credit can only be through Rule 14, not Rule 5. The Tribunal clarified that Rule 5, post-amendment, does not require establishing nexus between input and output services for refund eligibility. Without invoking Rule 14, denying the refund under Rule 5 is impermissible. The High Court affirmed this legal position, leading to the Tribunal setting aside the rejection orders and granting relief to the appellant. en-us Tue, 06 Jun 2023 00:00:00 +0530 Thu, 18 Jun 2026 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438737 The Tribunal allowed the appellant's refund claim for accumulated Cenvat credit on input services under Rule 5, emphasizing that denial of credit can only be through Rule 14, not Rule 5. The Tribunal clarified that Rule 5, post-amendment, does not require establishing nexus between input and output services for refund eligibility. Without invoking Rule 14, denying the refund under Rule 5 is impermissible. The High Court affirmed this legal position, leading to the Tribunal setting aside the rejection orders and granting relief to the appellant. Case-Laws Service Tax Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438737