2019 (6) TMI 565

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....pellant Mr. Gopa Kumar, Joint Commissioner, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 03.12.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant is engaged in Export of Services under the cat....

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....vide the impugned order dated 08.06.2018 rejected the refund claim. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) who also rejected the appeal of the appellant. 3. Heard both the parties and perused the records. 4. Learned Counsel for the appellants submitted that the impugned order is not sustainable in law as the same has been passed without prop....

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.... in place and hence no returns for Service Tax could be filed. She further submitted that the appellant had filed NIL TRAN-1 Return under GST and had not carried forward any input credit. They have also submitted the duly signed copy of the same with the Department. She fairly conceded that the CENVAT credit balance at the end of the quarter and the CENVAT credit balance at the time of filing of r....

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....rity if the matter is remanded to the original authority. 5. On the other hand, Learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that as far as refund of Rs. 5,13,086/- is concerned, the appellant is entitled to the same as per the CENVAT credit balance at the time of filing the refund claim which b....