𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "The appellant failed to provide proof of CENVAT credit availability and compliance with the conditions for claiming a refund, leading to the dismissal of the appeal."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Rosy Blue India Pvt Ltd 𝗜𝘀𝘀𝘂𝗲: Whether the appellant is entitled to a refund of CENVAT credit under Rule 5 of CENVAT Credit Rules, 2004, for services rendered to overseas clients. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant filed refund claims for CENVAT credit on services used for exporting goods, but failed to provide proof of debit of credit before submission of refund claims.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal found that the appellant did not furnish proof of debiting the claimed amount from the CENVAT credit account, as required by Rule 5 for refund claims. Despite agreeing that procedural lapses could be rectified, the absence of evidence meant that the appeal was dismissed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Rosy Blue India Pvt Ltd vs. Commissioner of CGST & C. Ex., Mumbai 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 29 November 2022 📜 The ruling emphasizes the importance of complying with CENVAT Credit Rules and providing evidence of credit reversal before claiming a refund.