https://www.taxtmi.com/caselaws?id=796777 Refund of accumulated CENVAT credit under Notification No. 5/2006-C.E. (N.T.) is not barred merely because credit from an earlier period is claimed in a later quarter, provided the claim is within limitation. For service tax paid under reverse charge, the relevant date was treated as the actual tax-payment date, making the claim timely. Differing views arose on whether the refund authority could re-examine already-availed credit or rely on grounds beyond the show cause notice. One view supported sanction with interest; the other required limited remand for factual verification. The matter was referred to a Third Member to resolve the disagreement. en-us Fri, 07 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796777 Refund of accumulated CENVAT credit under Notification No. 5/2006-C.E. (N.T.) is not barred merely because credit from an earlier period is claimed in a later quarter, provided the claim is within limitation. For service tax paid under reverse charge, the relevant date was treated as the actual tax-payment date, making the claim timely. Differing views arose on whether the refund authority could re-examine already-availed credit or rely on grounds beyond the show cause notice. One view supported sanction with interest; the other required limited remand for factual verification. The matter was referred to a Third Member to resolve the disagreement. Case-Laws Service Tax Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796777