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of <h1>Appellate Tribunal CESTAT Chennai Allows Assessees' Appeals on Input Service Tax Refund Denial</h1> <h3>POLYSPIN LTD. Versus COMMISSIONER OF CENTRAL EXCISE, TIRUNELVELI</h3> POLYSPIN LTD. Versus COMMISSIONER OF CENTRAL EXCISE, TIRUNELVELI - 2010 (19) S.T.R. 827 (Tri. - Chennai), [2010] 28 STT 222 (CHENNAI - CESTAT) The Appellate Tribunal CESTAT, Chennai allowed the appeals of the assessees regarding the recovery of refund of credit of input service tax. The recovery was proposed on the basis that Rule 3 of the CENVAT Credit Rules, 2004 did not cover provisions of Section 66A of the Finance Act, 1994. However, the Tribunal found that the denial of refund was based on a ground not raised in the show-cause notice, which is not permissible. Therefore, the impugned orders were set aside, and the appeals were allowed.
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