Tribunal Clarifies Separation of Service Tax Payment, CENVAT Credit Availment, and Refund Eligibility u/r 5.

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....Refund of service tax paid on Reverse Charge Mechanism - It is the case of the Department that payment of service tax on RCM, availment of CENVAT credit of the same and refund of unutilized credit under Rule 5 are different and are governed by different provisions of law - The Tribunal reiterated that payment of tax and availing credit are distinct matters, with no automatic entitlement to refund unless specifically provided by law. - Additionally, they clarified that the refund claim couldn't be considered under Rule 5 of the CENVAT Credit Rules.....