CENVAT Credit Refund Cannot Be Denied Without Proceedings Under Rule 14

Societe Generale Global Solutions Pvt. Ltd Vs Commissioner of Service Tax (CESTAT Bangalore) Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Bangalore, in a recent ruling, addressed a long-standing dispute between M/s Societe Generale Global Solutions Pvt. Ltd. (the appellant) and the Commissioner of Service Tax regarding the refund of unutilized service tax credit on input services. The case, spanning several financial periods, sheds light on the interpretation of Cenvat Credit Rules, 2004, particularly concerning the nexus between input and output services and the relevant date ...