https://www.taxtmi.com/caselaws?id=787752 Cenvat credit attributable to service tax paid under the Voluntary Compliance Encouragement Scheme could not be denied refund merely because the underlying dues were discharged under that scheme. The claim was for refund of unutilised credit lawfully accrued after payment, so Section 109 of the Finance Act, 2013 did not bar relief; entitlement remained governed by the Cenvat Credit Rules, 2004, including Rule 5 for export services. CBEC circulars and FAQs were treated as binding on departmental officers and confirmed that credit admissibility had to be tested under the Rules. The refund was therefore held admissible to the assessee. en-us Mon, 23 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787752 Cenvat credit attributable to service tax paid under the Voluntary Compliance Encouragement Scheme could not be denied refund merely because the underlying dues were discharged under that scheme. The claim was for refund of unutilised credit lawfully accrued after payment, so Section 109 of the Finance Act, 2013 did not bar relief; entitlement remained governed by the Cenvat Credit Rules, 2004, including Rule 5 for export services. CBEC circulars and FAQs were treated as binding on departmental officers and confirmed that credit admissibility had to be tested under the Rules. The refund was therefore held admissible to the assessee. Case-Laws Service Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787752