2026-VIL-238-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Refund of CENVAT credit under Rule 5 of CENVAT Credit Rules, 2004 - Appellant availed CENVAT credit on various input services – Rejection of refund claim alleging that the services have no nexus with the output services - Whether the appellant is eligible for the refund of CENVAT credit claimed under Rule 5 of the CCR, 2004 - HELD - The requirement of proving the nexus between the input services and the output services cannot be applied while considering the refund claim under Rule 5 of CCR, 2004. In case of irregular availment of credit or its utilization, such credit can be recovered from the assessee and not while considering the refund claim under Rule 5 – Further, the rejection of refund claim on the ground of non-submission of invoices is not sustainable, as the details required in the invoices were available in the debit notes submitted by the appellant. The rejection of refund claim on the ground of limitation is also not sustainable, as the refund claim was filed within the time limit specified under Section 11B of the CEA, 1944, made applicable to service tax under Section 83 of the Finance Act, 1944 – Further, the rejection of refund claim on the ground of the address mentioned in the rent invoices not being the registered office of the appellant is not sustainable, as it has been held in various decisions that the benefit of input services cannot be denied on this ground - The authorities are directed to verify the FIRCs to establish the correlation between the export invoices and the FIRCs – The appeal is allowed by remand
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