Refund of cenvat credit on Business Services and Club Membership was allowable without having nexus between Input and Output Services

KKR India Advisors Pvt. Ltd Vs Commissioner of CGST (CESTAT Mumbai) Conclusion: Denial of Cenvat credit can be done only by issuing notice under Rule 14 and the department could not reject refund of Cenvat credit solely under Rule 5. Since the availability of credit had not been questioned by the department herein by issuing show cause notice in terms of Rule 14 ibid, the refund benefit could not be denied on the ground of non-establishment of nexus between input and the output services. Held: The period in dispute was October, 2016 to June, 2017 and the refund claim in dispute was Rs.21,18,01...