Whether refund of input tax credit can be denied if availment of credit is not disputed by Department ?
TRT-2025-951
Issue Favourable to Tax Payer ?:- yes
Held - From perusal of rule 5 of CENVAT Credit Rules, 2004, it is seen that it is not the utilization of input/input service in exports that has pr.....
TRT-2025-594
Issue Favourable to Tax Payer ?:- yes
Held - It is settled legal position that denial of Cenvat credit can be done only by issuing notice under Rule 14 ibid and the department cannot re.....
