https://www.taxtmi.com/caselaws?id=414179 The forum allowed the appeals challenging the First Appellate Authority's decision to set aside the refunds granted by the adjudicating authority for unutilized/accumulated cenvat credit on input services used in manufacturing final products. The Commissioner (Appeals) upheld the Department's contention that the sanctioned refund was not legal and proper without substantial reasons. However, the forum found support in previous orders and held that the appellant was entitled to the refunds as correctly sanctioned by the adjudicating authority. Consequently, the impugned orders were set aside, and the appeals were allowed with any consequential benefits as per the law. en-us Thu, 28 Oct 2021 00:00:00 +0530 Sat, 30 Oct 2021 08:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414179 The forum allowed the appeals challenging the First Appellate Authority's decision to set aside the refunds granted by the adjudicating authority for unutilized/accumulated cenvat credit on input services used in manufacturing final products. The Commissioner (Appeals) upheld the Department's contention that the sanctioned refund was not legal and proper without substantial reasons. However, the forum found support in previous orders and held that the appellant was entitled to the refunds as correctly sanctioned by the adjudicating authority. Consequently, the impugned orders were set aside, and the appeals were allowed with any consequential benefits as per the law. Case-Laws Service Tax Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414179