𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗮𝗻𝗱 𝗥𝗲𝗳𝘂𝗻𝗱 𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀 📢 The Tribunal held: "CENVAT credit cannot be denied during refund proceedings without initiating proceedings under Rule 14 of the CENVAT Credit Rules, and a cash refund is allowed under Section 142 of the CGST Act."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Samsung India Electronics Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether the appellant is entitled to a refund of CENVAT credit?

𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant filed a refund claim for accumulated CENVAT credit on input services under Rule 5 of the CENVAT Credit Rules, 2004. The refund was partially disallowed, citing inadmissible input services (unregistered premises and pantry services).

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that CENVAT credit cannot be denied during refund proceedings without initiating proceedings under Rule 14 of the CENVAT Credit Rules. The entire credit availed during the relevant period must be considered for refund, and the appellant is entitled to a cash refund under Section 142 of the CGST Act. Appeal allowed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Samsung India Electronics Pvt. Ltd. vs. Commissioner of Central Excise & Service Tax, Noida 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼.54484 of 2014 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 27 September 2023

📜 This ruling clarifies that without proper proceedings under Rule 14, CENVAT credit cannot be denied during refund claims, and the appellant is entitled to a cash refund under the CGST Act.