https://www.taxtmi.com/caselaws?id=764009 CESTAT Allahabad held that eligibility of CENVAT credit cannot be questioned at refund stage without issuing Show Cause Notice under Rule 14 of CENVAT Credit Rules, 2004. The department cannot deny CENVAT credit during refund proceedings without prior proceedings under Rule 14 read with Section 73. Assistant Commissioner's observations regarding irregular credit availment were merely observations, not formal denial of credit. Following Microsoft Global Services precedent, the Tribunal ruled that without proper recovery proceedings under Rule 14, credit eligibility cannot be challenged at refund stage. Revenue's appeal was dismissed. en-us Fri, 26 Jul 2024 00:00:00 +0530 Thu, 02 Jan 2025 08:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764009 CESTAT Allahabad held that eligibility of CENVAT credit cannot be questioned at refund stage without issuing Show Cause Notice under Rule 14 of CENVAT Credit Rules, 2004. The department cannot deny CENVAT credit during refund proceedings without prior proceedings under Rule 14 read with Section 73. Assistant Commissioner's observations regarding irregular credit availment were merely observations, not formal denial of credit. Following Microsoft Global Services precedent, the Tribunal ruled that without proper recovery proceedings under Rule 14, credit eligibility cannot be challenged at refund stage. Revenue's appeal was dismissed. Case-Laws Service Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764009