https://www.taxtmi.com/caselaws?id=793569 Refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 could not be denied on the ground that the services were not export of services when the eligibility of credit itself had not been put in issue under Rule 14. The Tribunal held that alleged irregular credit must first be recovered through the Rule 14 mechanism read with Section 11A of the Central Excise Act, 1944, and a refund claim cannot be rejected on a ground not raised in the show-cause notice. The refund was therefore held allowable and the impugned order was set aside. en-us Tue, 02 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793569 Refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 could not be denied on the ground that the services were not export of services when the eligibility of credit itself had not been put in issue under Rule 14. The Tribunal held that alleged irregular credit must first be recovered through the Rule 14 mechanism read with Section 11A of the Central Excise Act, 1944, and a refund claim cannot be rejected on a ground not raised in the show-cause notice. The refund was therefore held allowable and the impugned order was set aside. Case-Laws Service Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793569