2019 (6) TMI 902

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....ICAL) Shri Vipin Upadhyay Advocate for the Assessee Shri Mohd. Altaf (Asstt. Commr.) Authorized Representative for the Revenue Excise Appeal No.2279 of 2012-EX[DB], Excise Appeal No.2280 of 2012-EX[DB], Service Tax Cross Application No.57760 of 2013 In Service Tax Appeal No.56007 of 2013-EX[DB], Service Tax Cross Application No.57621 of 2013 In Service Tax Appeal No.56008 of 2013-CU[DB], Servi....

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....e of all the appeals on the short issue, without going into the detailed discussion on the nexus between the input and output services. Admittedly the Cenvat credit stands availed by the appellant after following the due procedure and by reflecting the same in their Cenvat credit account. Revenue has not objected at the time of availment of said credit and has not sought to deny the credit on the ....

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....refund or as rebate. Without questioning the credit taken, the eligibility to rebate cannot be questioned." As is seen from the above, it stands concluded by the Tribunal that where credit has been permitted to take the same has to be refunded to the assessee without raising any issues to the contrary. The said decision of the Tribunal stands confirmed by the Hon'ble Punjab & Haryana High Court w....

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....ch as the said Notification carries the condition of non-availment of credit, and inasmuch as the SEZ unit at Chennai had not satisfied the said condition, refund was not admissible to them. 6. Commissioner (Appeals) has accepted the assessee's stands that they have centralized registration in Noida and the entire credit is being availed at Noida as ISD. In such a scenario refund claim of SEZ lo....