https://www.taxtmi.com/caselaws?id=758681 CESTAT Hyderabad allowed the appeal regarding cash refund of unutilized Cenvat credit. The Department denied refund claiming appellants were ineligible for Cenvat credit on input services and lacked nexus between input and output services. The Tribunal held that since no show cause notice was issued under Rule 14 to recover allegedly ineligible Cenvat credit, and Rule 5 doesn't specify denial grounds for irregular availment, refund cannot be denied during scrutiny. Following Qualcomm India precedent, the Tribunal ruled appellants eligible for refund despite lower authorities' rejection based on Cenvat credit ineligibility. en-us Thu, 29 Aug 2024 00:00:00 +0530 Tue, 17 Sep 2024 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758681 CESTAT Hyderabad allowed the appeal regarding cash refund of unutilized Cenvat credit. The Department denied refund claiming appellants were ineligible for Cenvat credit on input services and lacked nexus between input and output services. The Tribunal held that since no show cause notice was issued under Rule 14 to recover allegedly ineligible Cenvat credit, and Rule 5 doesn't specify denial grounds for irregular availment, refund cannot be denied during scrutiny. Following Qualcomm India precedent, the Tribunal ruled appellants eligible for refund despite lower authorities' rejection based on Cenvat credit ineligibility. Case-Laws Service Tax Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758681