Refund under Notification No. 17/2011 upheld where CENVAT credit was reversed and service list approval predated the claim.

Refund under Notification No. 17/2011 was held to be available where CENVAT credit on specified services had been taken and then reversed, as reversal was treated as sufficient compliance with the credit restriction. The requirement of prior approval for the list of taxable services used for authorised operations was also satisfied because the approval letter had been obtained before the refund claim was filed. On these facts, the notification conditions were met and rejection of the refund claim was unjustified.

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Issues: Whether the rejection of refund claim under Notification No. 17/2011 was justified on the grounds of availing and later reversing CENVAT credit and on the alleged absence of prior approval of the list of taxable services used for authorised operations.

Analysis: The refund was denied for two alleged violations of the notification conditions. The appellant had taken CENVAT credit on the specified services but reversed the same, which was treated as sufficient compliance with the condition against taking such credit. As regards approval of the list of taxable services for authorised operations, the approval letter had been obtained before filing the refund claim, and the claim was filed only thereafter. On these facts, the conditions of the notification stood satisfied.

Conclusion: The rejection of the refund claim was unjustified and the impugned order was set aside.

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