https://www.taxtmi.com/caselaws?id=786862 Eligibility for refund of unutilised CENVAT credit under Rule 5 is affirmed subject to documentary proof linking input services to exported output services and compliance with the temporal limitation under Section 11B; Rule 14 recovery procedure does not justify denying a Rule 5 refund. The amended refund scheme and departmental clarifications permit proportionate refund for input services and relax strict correlation, allowing indirect use to qualify. Procedural invoice or address defects are not fatal where corroborative evidence exists. The matter is remitted for limited verification of FIRCs/bank statements and related records and for giving the appellant opportunity to produce supporting documents. en-us Thu, 08 Jan 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786862 Eligibility for refund of unutilised CENVAT credit under Rule 5 is affirmed subject to documentary proof linking input services to exported output services and compliance with the temporal limitation under Section 11B; Rule 14 recovery procedure does not justify denying a Rule 5 refund. The amended refund scheme and departmental clarifications permit proportionate refund for input services and relax strict correlation, allowing indirect use to qualify. Procedural invoice or address defects are not fatal where corroborative evidence exists. The matter is remitted for limited verification of FIRCs/bank statements and related records and for giving the appellant opportunity to produce supporting documents. Case-Laws Service Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786862