2020 (3) TMI 754

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....bu, AC, Learned Departmental Representative for the Respondent ORDER By this appeal, the assessee-appellant is challenging the denial of refund of un-utilized input Cenvat Credit under Rule 5 of the Cenvat Credit Rules, 2004 (CCR for short). The appellant, a provider of 'Information Technology Services' to its foreign clients, filed a refund claim of service tax paid on input services, of an amo....

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....ce the First Appellate Authority, has filed the present appeal before this forum. 2. Heard Shri A.S. Hariharakumar, Learned Consultant, for the assessee-appellant and Shri M. Jagan Babu, Learned Departmental Representative, for the Revenue, I have gone through the documents placed on record and also the decisions relied on by the appellant. The availability of input credit as regards the services....

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....e as to the claim of the appellant that subsequent to the filing of TRAN-1 Return, the refund amount was debited in its GSTR-3B/Electronic Credit Ledger. In this regard, I find that the decisions relied upon by the Learned Consultant on the following cases namely:- 1. Inductoterm Group Pune (P) Ltd., Vs. C.S.T. (Order Nos. A/88468-88971/2017/SMB dated 3.7.2017) 2. Sandoz (P) Ltd., Vs. C.C.E (O....