CENVAT Credit of Service Tax Admissible in Refund proceeding in Absence of any proceeding initiated u/r 14 of CCR: CESTAT [Read Order]

CENVAT credit is admissible in refund proceedings in the absence of proceedings initiated under rule 14 of the CENVAT Credit Rules (CCR),2004
By Shabna Rahim - On December 7, 2023 2:00 pm - 2 mins read
CESTAT - CENVAT Credit - Service Tax - CCR - TAXSCAN

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of service tax is admissible in refund proceedings in the absence of any proceedings initiated under rule 14 of CCR.  Siemens Technology & Services Pvt. Ltd, the appellant assessee was an exporter of Information Technology Software Services…

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