Cenvat Credit as per books cannot be rejected without issuing SCN

Saavn Media Private Limited Vs Commissioner of Central Goods & Service Tax-Mumbai East (CESTAT Mumbai)

CESTAT held that unless CENVAT Credit availed by the appellant has not been recovered by way of issue of show cause notice invoking Rule 14 of CENVAT Credit Rules, 2004, the CENVAT Credit available on the books of account cannot be rejected when it is accumulated on account of export of Service. In the present case I find that above stated amounts of CENVAT Credit was not disallowed by way of invoking Rule 14 of CENVAT

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