https://www.taxtmi.com/caselaws?id=797633 Unchallenged CENVAT credit cannot be reassessed at the export-refund stage where its availment was not disputed through the statutory recovery mechanism for wrongly taken or utilised credit. Refund of accumulated credit attributable to exports remains available under the prescribed refund framework. General insurance, works contract, and commercial or industrial construction services qualify as eligible input services where they fall within the applicable input-service definition. A refund claim cannot be rejected solely for alleged lack of nexus with exported business support or information technology software services. Denial of the accumulated-credit refund is therefore liable to be set aside with consequential relief. en-us Thu, 20 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797633 Unchallenged CENVAT credit cannot be reassessed at the export-refund stage where its availment was not disputed through the statutory recovery mechanism for wrongly taken or utilised credit. Refund of accumulated credit attributable to exports remains available under the prescribed refund framework. General insurance, works contract, and commercial or industrial construction services qualify as eligible input services where they fall within the applicable input-service definition. A refund claim cannot be rejected solely for alleged lack of nexus with exported business support or information technology software services. Denial of the accumulated-credit refund is therefore liable to be set aside with consequential relief. Case-Laws Service Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797633