https://www.taxtmi.com/caselaws?id=780335 Refund of accumulated CENVAT credit under Rule 5 cannot be curtailed by treating related credit as ineligible unless the credit is first denied in proper proceedings under Rule 14 after due notice. In export matters, freight and transportation services used up to the port may qualify as input service credit depending on the place of removal and the applicable definition. Applying these principles, the Tribunal held that the refund could not be refused in the manner adopted below and set aside the order rejecting the claim. en-us Fri, 08 Aug 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780335 Refund of accumulated CENVAT credit under Rule 5 cannot be curtailed by treating related credit as ineligible unless the credit is first denied in proper proceedings under Rule 14 after due notice. In export matters, freight and transportation services used up to the port may qualify as input service credit depending on the place of removal and the applicable definition. Applying these principles, the Tribunal held that the refund could not be refused in the manner adopted below and set aside the order rejecting the claim. Case-Laws Service Tax Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780335