https://www.taxtmi.com/caselaws?id=446885 CESTAT Mumbai held that refund of Cenvat credit for ineligible input services including general insurance, security insurance, and restaurant facility services cannot be rejected solely under Rule 5 of Cenvat Credit Rules, 2004. The tribunal ruled that denial of Cenvat credit requires issuance of notice under Rule 14, which provides for recovery of wrongly taken credit. Since no Rule 14 notice was issued to establish irregular availment, the refund rejection was improper. The appeal was allowed and the impugned order was set aside. en-us Wed, 13 Dec 2023 00:00:00 +0530 Thu, 14 Dec 2023 08:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446885 CESTAT Mumbai held that refund of Cenvat credit for ineligible input services including general insurance, security insurance, and restaurant facility services cannot be rejected solely under Rule 5 of Cenvat Credit Rules, 2004. The tribunal ruled that denial of Cenvat credit requires issuance of notice under Rule 14, which provides for recovery of wrongly taken credit. Since no Rule 14 notice was issued to establish irregular availment, the refund rejection was improper. The appeal was allowed and the impugned order was set aside. Case-Laws Service Tax Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446885