Cenvat credit refund cannot be denied under Rule 5 in absence of any proceedings under Rule 14 of CCR, 2004

State Street Syntel Services Pvt. Ltd. Vs. Commissioner of CGST & Service Tax (CESTAT Mumbai) CESTAT Mumbai ruling: Cenvat credit refund cannot be denied without Rule 14 proceedings. Upholds eligibility for input services in export. Case reference: M/s. KKR India Advisors Pvt. Ltd. The Hon’ble CESTAT agreeing with the submissions of the appellant held that cenvat credit refund cannot be denied/ rejected under Rule 5 of the CCR, 2004 in the absence of any proceedings under Rule 14 of the CCR, 2004. The CESTAT relied on the decision in the case of M/s. KKR India Advisors Pvt. Ltd. The Honâ...