https://www.taxtmi.com/caselaws?id=377163 The Tribunal allowed both appeals, overturning the Commissioner (Appeals)'s decision to reject the refund claim for unutilised CENVAT credit under the VCES, 2013. It held that Section 109 of the Finance Act, 2013 did not prohibit the appellant from claiming a refund if entitled, as clarified by the Circular allowing CENVAT credit on inputs and input services used for declared output services under VCES, 2013. The Tribunal found the rejection without a show-cause notice to be erroneous, directing the respondent to refund the unutilised credit with interest within three months. en-us Wed, 20 Mar 2019 00:00:00 +0530 Mon, 26 Aug 2019 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377163 The Tribunal allowed both appeals, overturning the Commissioner (Appeals)'s decision to reject the refund claim for unutilised CENVAT credit under the VCES, 2013. It held that Section 109 of the Finance Act, 2013 did not prohibit the appellant from claiming a refund if entitled, as clarified by the Circular allowing CENVAT credit on inputs and input services used for declared output services under VCES, 2013. The Tribunal found the rejection without a show-cause notice to be erroneous, directing the respondent to refund the unutilised credit with interest within three months. Case-Laws Service Tax Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377163