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    <title>2024 (5) TMI 1223 - CESTAT ALLAHABAD</title>
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    <description>CESTAT Allahabad allowed appellant&#039;s appeal regarding CENVAT credit refund claim. The tribunal set aside the order denying refund of Rs.7,29,970/- which was rejected solely due to delay beyond six months in taking CENVAT credit, as this issue was previously settled in appellant&#039;s favor. However, the denial of refund for lunch/dinner charges (Rs.25,288/-) and pantry/mobile charges (Rs.10,043/-) was upheld as these were not covered under input services and appellant did not challenge this aspect. The impugned order was modified accordingly, with appeal partially allowed.</description>
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    <pubDate>Thu, 21 Dec 2023 00:00:00 +0530</pubDate>
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      <title>2024 (5) TMI 1223 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=753170</link>
      <description>CESTAT Allahabad allowed appellant&#039;s appeal regarding CENVAT credit refund claim. The tribunal set aside the order denying refund of Rs.7,29,970/- which was rejected solely due to delay beyond six months in taking CENVAT credit, as this issue was previously settled in appellant&#039;s favor. However, the denial of refund for lunch/dinner charges (Rs.25,288/-) and pantry/mobile charges (Rs.10,043/-) was upheld as these were not covered under input services and appellant did not challenge this aspect. The impugned order was modified accordingly, with appeal partially allowed.</description>
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      <pubDate>Thu, 21 Dec 2023 00:00:00 +0530</pubDate>
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