TaxTMI 
TaxTMI 
2020 (2) TMI 188
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.... Shri Sudhir B Mane, Assistant Commissioner (AR) for the respondent ORDER Appellant is in appeal against the impugned orders wherein the refund claims have been rejected on the following grounds: (a) that the appellant has failed to show the nexus of service availed and export thereof; (b) appellant has failed to produce invoices of the services which they have received and the address ment....
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....s, the appellant is before me. 4. Learned Consultant appearing on behalf of the appellant submits that the appellant is not contesting the denial of refund on the ground of non-submission of invoices or the incorrect address in the invoices. Therefore, on that account the denial of refund in the impugned order is upheld. 5. The rejection of refund claim on account that the appellant has failed t....
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.... 5 of Cenvat Credit Rules, 2004 by the appellant. Availment of Cenvat credit cannot be disputed on the later stage. In that circumstances by relying on the decision Technip India Ltd. - 2017-TIOL-3708-CESTAT-MUM, I hold that refund claim cannot be denied merely on the premise that services in question on which Cenvat credit remained unutilized in Cenvat credit are not 'Input Services'. In view of ....