https://www.taxtmi.com/caselaws?id=445585 The CESTAT Mumbai ruled in favor of the appellant regarding refund of unutilized CENVAT credit from export of services. The tribunal held that revenue authorities cannot deny credit refund without initiating proceedings under Rule 14 of CENVAT Credit Rules, 2004, as this is a mandatory prerequisite. Following established legal principle that statutory procedures must be followed as prescribed, the tribunal allowed the appeal and set aside the Commissioner's denial of credit, except for amounts totaling Rs. 62,022 where invoices were not submitted or service tax numbers were unavailable, which the appellant had already abandoned. en-us Thu, 09 Nov 2023 00:00:00 +0530 Sat, 11 Nov 2023 08:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445585 The CESTAT Mumbai ruled in favor of the appellant regarding refund of unutilized CENVAT credit from export of services. The tribunal held that revenue authorities cannot deny credit refund without initiating proceedings under Rule 14 of CENVAT Credit Rules, 2004, as this is a mandatory prerequisite. Following established legal principle that statutory procedures must be followed as prescribed, the tribunal allowed the appeal and set aside the Commissioner's denial of credit, except for amounts totaling Rs. 62,022 where invoices were not submitted or service tax numbers were unavailable, which the appellant had already abandoned. Case-Laws Service Tax Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445585