https://www.taxtmi.com/caselaws?id=761997 CESTAT Ahmedabad dismissed revenue's appeal challenging refund claim under Rule 5 of Cenvat Credit Rules. Revenue alleged input services lacked nexus with export goods manufacture. Tribunal held that since revenue never issued show cause notice under Rule 14 disputing input service admissibility, the credit allowance attained finality. Revenue cannot raise admissibility disputes during refund appeal stage. Commissioner (Appeals) correctly rejected revenue's appeal on threshold grounds. All questioned services were admissible input services as established by various judgments. Revenue failed to provide reasoning why services weren't essential for export goods manufacture, making their appeal baseless. en-us Wed, 20 Nov 2024 00:00:00 +0530 Fri, 22 Nov 2024 07:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761997 CESTAT Ahmedabad dismissed revenue's appeal challenging refund claim under Rule 5 of Cenvat Credit Rules. Revenue alleged input services lacked nexus with export goods manufacture. Tribunal held that since revenue never issued show cause notice under Rule 14 disputing input service admissibility, the credit allowance attained finality. Revenue cannot raise admissibility disputes during refund appeal stage. Commissioner (Appeals) correctly rejected revenue's appeal on threshold grounds. All questioned services were admissible input services as established by various judgments. Revenue failed to provide reasoning why services weren't essential for export goods manufacture, making their appeal baseless. Case-Laws Central Excise Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761997