Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 569 - AT - Service TaxRejection of refund of Cenvat Credit - ineligible input services - General Insurance service - Security Insurance service - Restaurant facility service - HELD THAT:- It is settled position that denial of Cenvat credit can be done by issuing notice u/r 14 ibid and it cannot be rejected solely u/r 5 ibid. Rule 14 provides for recovery of Cenvat credit wrongly taken or erroneously refunded. In the instant appeals, there are no document on record to establish that any notice under Rule 14 of Cenvat Credit Rules, 2004 has been issued to the appellant for recovery of irregularly availed Cenvat credit. From the language of Rule 5 ibid it is clear that it merely provides for refund of Cenvat credit and it nowhere talks about the correctness/recovery of availment of Cenvat Credit, which is the mandate of Rule 14 ibid only. Admittedly in the instant matter no such steps had been taken. The instant appeal is allowed by setting aside the impugned order.
|