2016 (6) TMI 1299

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(A.R) for respondent Ramesh Nair The present appeal was filed by the appellant against the Order-in-Appeal No. PI/RKS/30/2012 dt. 28.2.2012 passed by the Commissioner (Appeals) Central Excise, Pune-I whereby the Ld. Commissioner upheld the rejection of refund claim of Rs. 17,57,529/- on the ground that this credit was availed by the appellant before making payment of value and the service ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f was not made to the service provider but subsequently the same has been paid.  At the time of process of refund claim the value of the service and service tax stood paid to the service provider, therefore refund cannot be denied on this ground. He relied upon this Tribunal judgment in the case of  Gujarat Pipavav Port Ltd. Vs. Commissioner of Central Excise, Bhavnagar 2009 (14) STR 53 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment of service charges and service tax to the service provider they became entitled for the cenvat credit and the sanction of refund claim thereafter cannot be disputed. The decision of this Tribunal in the case of Gujarat Pipavav Port Ltd.(supra) squarely applies in the facts of the present case wherein it was held as under : "2."Learned Advocate appearing for the appellants submits that this....