2026-VIL-1093-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Export of services, Refund of accumulated Cenvat credit – Rejection of refund claim on the ground that the services rendered do not qualify as export of services - Whether refund of accumulated Cenvat credit can be denied on the ground that services do not constitute export of services without issuing a specific notice under Rule 14 of the Cenvat Credit Rules, 2004 for recovery of the alleged irregular credit – HELD – The refund of Cenvat credit cannot be denied merely on the assertion that services are not export services without following the statutory procedure prescribed under Rule 14 of the CCR, 2004. Rule 3 provides the enabling provision for taking Cenvat credit on inputs and input services with the objective of utilizing the same for payment of excise and service tax on output services. In case of exportation of output services, Rule 5 specifically provides for refund of accumulated Cenvat credit subject to compliance with procedures and guidelines laid down under notifications issued thereunder. Rule 14 mandates that in case of irregular availment of credit or its utilization, such credit can be recovered from the assessee through prescribed recovery provisions - The admitted fact that the Department has not invoked Rule 14 for effecting recovery of alleged irregular Cenvat credit is determinative. Rule 5 does not specify that Cenvat credit can be denied on the ground of irregular availment or utilization without first following the recovery procedure. The denial of refund benefit without questioning the eligibility of Cenvat credit through proper notice and without invoking the recovery provisions is purely outside the scope of the show-cause notice and cannot be sustained - The orders rejecting the refund claim are set aside and the appeals are allowed
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