𝗖𝗲𝘀𝘁𝗮𝘁 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗮𝗻𝗱 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "The correctness of availment of Cenvat Credit at the stage of filing of refund claim cannot be questioned, since the statute deals with the situation differently. Refund granted. Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: Deloitte Global Financial Advisory India Pvt Ltd 𝗜𝘀𝘀𝘂𝗲: Refund claim for April-June 2016 under Rule 5 of CENVAT Credit Rules partially disallowed; disputed services deemed ineligible for credit.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that Rule 5 of the CENVAT Credit Rules, 2004, ensures tax neutrality in exports, and the correctness of Cenvat credit availment cannot be questioned during refund claims. Following precedent, the refund was granted, and the appeal allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Deloitte Global Financial Advisory India Pvt Ltd vs. Commissioner of Service Tax - III 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 3 March 2023 📜 This ruling affirms that refund claims cannot be denied by questioning the correctness of Cenvat credit availment at the refund stage.