Denying refund due to non-debiting equal amount of Cenvat credit at the time of filing refund claim was not justified

GST/EXCISE/ST/VAT: Where assessee was engaged in providing data analytics and information technology services to its customers located outside India and it made application under rule 5 of Cenvat Credit Rules, 2004 for refund of service tax and Krishi Kalyan Cess paid on input services for period from January, 2017 to June, 2017, denial of refund on plea that assessee had not fulfilled primary condition of debiting equal amount of cenvat credit under rule 5 was not justified

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