2018 (2) TMI 481

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....nbsp; for Respondent: Shri Utkarsh Malviya (Advocate)                       Per: Anil G. Shakkarwar The present appeal filed by Revenue is directed against Order-in-Appeal No. NOI/SVTAX/000/APPL-I/356/2016-17 dated 21.02.2017 passed by Commissioner of Central Excise (Appeals-I), M....

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....). The learned Commissioner (Appeals) through impugned Order-in-Appeal has held that there was no merit in the stand taken by Original Authority in disallowing the refund and allowed the appeal. Aggrieved by the said order Revenue is before this Tribunal. 3. The grounds of appeal include the grounds on which the Original Authority had denied refund holding that the said services were not eligib....

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....CL Services (India) Pvt. Ltd. wherein this Tribunal has held that at the time of availment of Cenvat Credit the credit was not disputed and, therefore, the refund claim cannot be denied. 6. Having considered the rival contentions and on perusal of records I find that the respondent were not issued with any show cause notice invoking Rule 14 of Cenvat Credit Rules, 2004 proposing recovery of sai....