https://www.taxtmi.com/caselaws?id=797724 Rule 5 of the CENVAT Credit Rules prescribes the mechanism and formula for refunding accumulated credit attributable to exported output services. Where the original availment of CENVAT credit has not been challenged through a show-cause notice or under Rule 14, its admissibility, including alleged lack of nexus between input and output services or inadequate documentation, cannot be re-examined during Rule 5 refund proceedings. Refund may therefore not be denied on nexus or documentation grounds where no non-compliance with the Rule 5 formula or procedure is alleged. en-us Wed, 19 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797724 Rule 5 of the CENVAT Credit Rules prescribes the mechanism and formula for refunding accumulated credit attributable to exported output services. Where the original availment of CENVAT credit has not been challenged through a show-cause notice or under Rule 14, its admissibility, including alleged lack of nexus between input and output services or inadequate documentation, cannot be re-examined during Rule 5 refund proceedings. Refund may therefore not be denied on nexus or documentation grounds where no non-compliance with the Rule 5 formula or procedure is alleged. Case-Laws Service Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797724