https://www.taxtmi.com/caselaws?id=772979 CESTAT Allahabad allowed appellant's appeal for refund of unutilized Cenvat Credit of Service Tax. The tribunal held that denial of refund based on inadmissible credit claims was improper without initiating proceedings under Rule 14 of CENVAT Credit Rules, 2004. Following Qualcomm India precedent, authorities cannot deny refund benefits under Rule 5 without specific statutory provisions. The tribunal found merit in appellant's submission regarding revised calculations using produced FIRCS/BRCs, making the entire claimed amount admissible. Appeal was allowed for the amount claimed in the refund application dated 28.12.2012. en-us Thu, 20 Mar 2025 00:00:00 +0530 Mon, 16 Jun 2025 10:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772979 CESTAT Allahabad allowed appellant's appeal for refund of unutilized Cenvat Credit of Service Tax. The tribunal held that denial of refund based on inadmissible credit claims was improper without initiating proceedings under Rule 14 of CENVAT Credit Rules, 2004. Following Qualcomm India precedent, authorities cannot deny refund benefits under Rule 5 without specific statutory provisions. The tribunal found merit in appellant's submission regarding revised calculations using produced FIRCS/BRCs, making the entire claimed amount admissible. Appeal was allowed for the amount claimed in the refund application dated 28.12.2012. Case-Laws Service Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772979