2017 (9) TMI 1627

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....yanendra Tripathi, Assistant Commissioner (AR), for Appellant Shri Utkarsh Malviya, Advocate, for Respondent Ashok Jindal Revenue is in appeal against the impugned order wherein refund claim filed by the respondent has been allowed by learned Commissioner (Appeals). 2. The brief facts of the case are that the respondent is a provider of output service and the respondent filed refund claim unde....

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....em, therefore, in terms of Rule 4A of Service Tax Rules, 1994, the respondent is not entitled to avail Cenvat credit, consequentially they are not entitled to claim the refund on those services. 4. On the other hand, learned Counsel for the Respondent opposes the contention of learned A.R. and submits that in this case, no show cause notice was issued to them to deny Cenvat credit on the services....