2021 (2) TMI 159

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...., Consultant Present for the Respondent: Mr. Vijay Gupta, Authorized Representative ORDER The appellant is in appeal against the impugned orders wherein their refund claim lying unutilized in their cenvat credit account was denied to the appellant on the ground that the service on which they are taken the cenvat credit is not input service in terms of Rule 2(l) of the Cenvat Credit Rules, 2004.....

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.... provider, therefore, they are not entitled to take the cenvat credit on the same in terms of the Rule 2(l) of the Cenvat Credit Rules, 2004 as these are not capital goods, therefore the refund claim was denied. Against those orders, the appellant is before me. 3. The ld. Consultant for the appellant submits that as the appellant has paid service tax under reverse charge mechanism, therefore, the....

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....ubmits that at this time we are dealing with the issue of availment of the cenvat credit by the appellant on the service in question i.e. rent a cab service and admittedly this is not an input service in terms of Rule 2(l) of the Cenvat Credit Rules, 2004 as the vehicle which are not registered in the name of service provider are not capital goods, therefore, their refund claim was rightly rejecte....

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....dit on the service in question. The dispute in the matter is of sanction of refund claim of unutilized cenvat credit in their account not the issue of availment of the cenvat credit on the input service, therefore, the Revenue has fell in error and wants to raise the issue of availment of the cenvat credit while entertaining the refund claim. In case, the appellant had not filed the refund claim, ....