2021 (3) TMI 1117

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....te FOR RESPONDENT : Ms. K. Komathi, ADC (AR) ORDER This appeal is filed by the assessee against the order of the Commissioner (Appeals) No. 334/2019 dated 16.11.2019, whereby the Commissioner (Appeals) has rejected the appellant's claim for refund in cash under Section 142 (6) (a) of CGST Act 2017. 2.1 Shri T. R. Ramesh, learned Advocate appeared for the appellant and interalia submitt....

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....iled an application for refund in terms of Section 142 (6)(a) ibid; that the original authority issued a SCN dated 30.01.2019 proposing to deny the refund and thereafter passed the Order-in-Original denying the refund after observing that the assessee neither contested the taxability of the impugned services nor made any plea for allowing the impugned service tax payment as Cenvat Credit; that on ....

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....ism, the appellant is entitled to take cenvat credit, as no suppression of facts with intent to evade service tax on the part of the appellant was proved. 2.3 Learned Advocate would thus conclude that the authorities below have clearly erred in denying the refund of Cenvat Credit. He also relies on Section 142 (6) (a) ibid to submit that the appellant is entitled for cash refund of cenvat credi....

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....ich the Commissioner (Appeals) had also drew support from the following decisions of the Hon'ble Supreme Court:- 1. Uniworth Textiles Ltd. Vs. CCE, Raipur 2013 (288) ELT 161 (S.C) 2. Continental Foundation JT. Venture Vs. CCE, Chandigarh 2007 (216) ELT 177 (S.C) I do not propose to delve into the merits or demerits of this appellate order dated 30.09.2017 as the said order has....