Ruling by Hon’ble CESTAT: Importance of Rule 14 Proceedings in Cenvat Credit Refund Claims

The recent ruling by the Hon’ble CESTAT (Customs, Excise and Service Tax Appellate Tribunal) in the case of M/s. KKR India Advisors Pvt. Ltd. has shed light on the eligibility and denial of cenvat credit refunds under Rule 5 of the CCR, 2004. In this particular case, the appellant provided services under the category of …

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