https://www.taxtmi.com/caselaws?id=775575 The CESTAT Chandigarh allowed the appellant's appeal, setting aside the impugned order that denied refund of unutilised Cenvat credit on input services for export of services. The Tribunal held that once the eligibility of Cenvat credit is not challenged under Rule 14 of the Cenvat Credit Rules, it cannot be disputed in refund proceedings under Rule 5. Precedents from Allahabad HC and CESTAT Hyderabad established that refund cannot be denied on grounds of irregular availment without specific statutory provisions. The Telangana HC upheld this view, dismissing the department's appeal. Consequently, the denial of refund was held unsustainable in law, and the appellant was entitled to the refund. en-us Thu, 17 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775575 The CESTAT Chandigarh allowed the appellant's appeal, setting aside the impugned order that denied refund of unutilised Cenvat credit on input services for export of services. The Tribunal held that once the eligibility of Cenvat credit is not challenged under Rule 14 of the Cenvat Credit Rules, it cannot be disputed in refund proceedings under Rule 5. Precedents from Allahabad HC and CESTAT Hyderabad established that refund cannot be denied on grounds of irregular availment without specific statutory provisions. The Telangana HC upheld this view, dismissing the department's appeal. Consequently, the denial of refund was held unsustainable in law, and the appellant was entitled to the refund. Case-Laws Service Tax Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775575