TaxTMI 
TaxTMI 
2026 (8) TMI 1507
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....ommissioner has dismissed the appeal of the appellant and upheld the Order-in-Original denying the refund of unutilized Cenvat Credit under Rule 5 of the Cenvat Credit Rules, 2004. 2. Briefly the facts of the present case are that the appellant is a 100% export unit, engaged in providing Business Support Services ('BSS') and Information Technology Software Services ('ITSS') to its overseas entities under specific service agreements. The appellant exported these services without payment of service tax in terms of the provisions of the Export of Service Rules, 2005. 2.1 The appellant filed for refund of the unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 5/2006CE (N.T.) dated 14.03.2006 ....
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....he further submits that it is settled principle of law that availment of Cenvat credit, its utilisation and its refund are different aspects provided under the Credit Rules. She further submits that nowhere under Rule 5 of the Credit Rules, it is provided that eligibility of Cenvat credit can be determined by the Department at the time of seeking of refund by an assessee. In this regard, she relied upon the following decisions: * Qualcomm India Pvt. Ltd. vs. Commr. of Cus., C. Ex. & S.T., Hyderabad-IV, 2019 (8) TMI 1645 - CESTAT Hyderabad affirmed by High Court in 2021 (11) TMI 72 - Telangana High Court * Commissioner, Service Tax Commissionerate vs. M/s HCL Comnet System & Services Ltd., Noida, 2017 (12) TMI 1661 - Allaha....
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.... Genpact India Vs. Commissioner of Central Goods & Service Tax, Gurugram and M/s Genpact India Pvt. Ltd Vs. Commissioner of Central goods & Service Tax, Gurugram - 2025 (7) TMI 564-CESTAT, Chandigarh. * M/s Ericsson India Global Service Pvt Ltd. Vs. Commissioner of ST, Delhi-IV-2025 (7) TMI 1643-CESTAT, Chandigarh * Aon Specialist Services Private Limited Vs. Commissioner of Service Tax, Bangalore - 2025 (8) TMI 997-CESTAT Bangalore. * M/s Foundever CRM India Private Limited (formerly known as M/s, Sitel operating Corporation India Limited) Vs. The Commissioner of Service Tax, Bangalore - 2025 (6) TMI 1267-CESTAT Bangalore. * M/s DBOI Global Services Pvt. Ltd. Vs. Commissioner of Central Goods & Service T....
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....C.E. Bhopal, 2017 (6) TMI 1379 - CESTAT New Delhi. * Ahresty India Private Limited vs. Commissioner of Central Goods & Service Tax, Faridabad, 2025 (2) TMI 551 - CESTAT Chandigarh For Commercial or Industrial Construction Services, and works Contract Service * M/s. Agilent Technologies International Pvt Ltd vs. CST.-New Delhi-III, 2015 (4) TMI 746 - CESTAT New Delhi * FMI Automotive Components Ltd vs. Commissioner of Central Excise, Delhi-III, 2025 (2) TMI 141 - CESTAT Chandigarh * Kansal Nerolac Paints Ltd vs. Commissioner of Central Excise, Delhi-III, 2024 (3) TMI 1038 - CESTAT Chandigarh * Ahresty India Private Limited vs. Commissioner of Central Goods & Service Tax, Faridabad, 2025 (....
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....artment, reiterated the findings of the impugned order. 6. We have heard both the parties and considered the submissions as well as the decision relied upon by the appellant (Cited Supra). 7. We find that it is a settled law by various decisions (Cited Supra), wherein, it is consistently held that when the availment of Cenvat credit was not challenged by the Department under Rule 14 of the Credit Rules, refund of the same cannot be denied by resorting to Rule 5 of the Credit Rules, this issue is no more res integra and is covered by the various decisions (Cited Supra). 8. As regards the denial of refund for input services, namely General Insurance Service, Commercial or Industrial Construction Services and Works Contract Service, w....