2026-VIL-1485-CESTAT-CHD-ST
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SERVICE TAX CESTAT Cases

Service Tax – Refund of unutilized Cenvat Credit - Appellant is 100% export unit engaged in providing Business Support Services and Information Technology Software Services to overseas entities - Appellant availed Cenvat credit in respect of General Insurance Services, Works Contract Services and Commercial or Industrial Construction Services - Lower authority partially rejected refund claims on ground of lack of nexus with exported output services - Whether refund of Cenvat credit can be denied when availment of credit was not challenged by Department under Rule 14 of Cenvat Credit Rules, and whether General Insurance Services, Works Contract Services and Commercial or Industrial Construction Services are eligible input services - HELD - It is settled principle of law that availment of Cenvat credit, its utilisation and its refund are different aspects provided under Credit Rules. It is nowhere provided under Rule 5 of CCR, 2004 that eligibility of Cenvat credit can be determined by Department at time of seeking refund by assessee. When availment of Cenvat credit was not challenged by Department in first place under Rule 14 of Credit Rules, refund of same cannot be denied to appellant now under Rule 5 of Credit Rules. Each of the input services on which refund has been denied falls under definition of input service and each has been held to be input service by many decisions of Tribunal and Courts. The denial of refund on ground of lack of nexus is not sustainable - The impugned order is set aside and the appeal is allowed
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