https://www.taxtmi.com/caselaws?id=469812 Refund of unutilized Cenvat credit under Rule 5 could not be denied merely by asserting that certain input services lacked nexus with output services; the rejection had to rest on cogent reasons and a proper statutory basis. The order was found unsustainable because it did not explain why rent-a-cab, insurance, air travel, supply of tangible goods, event management, outdoor catering and parking charges were ineligible, and no objection had been raised when the credit was taken. In the absence of material showing personal use or employee consumption, the appellant's business-use explanation was accepted, and the disputed refund was due. en-us Tue, 10 Mar 2026 00:00:00 +0530 Sat, 04 Jul 2026 23:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469812 Refund of unutilized Cenvat credit under Rule 5 could not be denied merely by asserting that certain input services lacked nexus with output services; the rejection had to rest on cogent reasons and a proper statutory basis. The order was found unsustainable because it did not explain why rent-a-cab, insurance, air travel, supply of tangible goods, event management, outdoor catering and parking charges were ineligible, and no objection had been raised when the credit was taken. In the absence of material showing personal use or employee consumption, the appellant's business-use explanation was accepted, and the disputed refund was due. Case-Laws Service Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469812