https://www.taxtmi.com/caselaws?id=753070 CESTAT Allahabad allowed the appeal where service tax demand against appellant was dropped in the impugned order. Appellant had deposited the demanded amount under protest and was entitled to refund with interest. The tribunal held that recovery of CENVAT credit taken by appellant was unjustified as the show cause notice and impugned order failed to specify legal provisions for such recovery. Since appellant was entitled to refund of similar amount with interest, the recovery exercise was deemed nullity. The order directing CENVAT credit recovery could not be upheld due to absence of stated legal provisions. en-us Wed, 22 May 2024 00:00:00 +0530 Wed, 22 May 2024 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753070 CESTAT Allahabad allowed the appeal where service tax demand against appellant was dropped in the impugned order. Appellant had deposited the demanded amount under protest and was entitled to refund with interest. The tribunal held that recovery of CENVAT credit taken by appellant was unjustified as the show cause notice and impugned order failed to specify legal provisions for such recovery. Since appellant was entitled to refund of similar amount with interest, the recovery exercise was deemed nullity. The order directing CENVAT credit recovery could not be upheld due to absence of stated legal provisions. Case-Laws Service Tax Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753070