2026-VIL-290-CESTAT-CHD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Refund of Unutilized CENVAT Credit on export of services - Appellant availed CENVAT credit on various input services and filed refund claims for the unutilized credit under Rule 5 of the CCR, 2004 - Department partially allowed and partially rejected the refund claims, and the appellant filed an appeal against the rejection - Whether the appellant is entitled to the refund of the CENVAT credit that was rejected by the authorities on the grounds of lack of nexus between the input services and the output services, and other procedural deficiencies in the input service invoices – HELD - The input services for which the refund was denied have been consistently held to be 'input services' by various judicial precedents. The CBEC Circular No. 120/01/2010-ST also clarified that there cannot be two different yardsticks for determining the eligibility of CENVAT credit and the eligibility of refund – Further, if the CENVAT credit was not objected to at the time of availment, the same cannot be challenged during the refund processing stage. Additionally, the procedural deficiencies in the input service invoices, such as the absence of the service tax registration number or PAN-based service tax registration number, should not result in the denial of the substantive benefit of the refund, as the receipt and use of the input services for the export of output services is not disputed. Accordingly, the impugned order is set aside and the Department is directed to grant the refund of the CENVAT credit - The appeal of the appellant is allowed
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