CESTAT says Undisputed Cenvat Credit Cannot Be Denied at Refund Stage

The Tribunal held that availment of Cenvat credit and refund of unutilised credit are distinct stages, and the Department cannot question the eligibility of credit for the first time while processing a Rule 5 refund when no action was taken under Rule 14.

It also found that the disputed services qualified as input services during the relevant period and allowed the refund with consequential relief.