2021 (10) TMI 810

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (AR) for the Respondent ORDER RAMESH NAIR Brief facts of the case are that the appellant have availed the Cenvat Credit in respect of service tax paid on sales commission. The audit officers have raised objection that the sales commission is not an admissible input service. On the objection of the audit party, the appellant have reversed the Cenvat credit. Thereafter, they have filed ref....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nition of input service. Therefore, the appellant is before this tribunal. 2. Shri. Vinay Kansara, learned counsel appearing on behalf of the appellant submits that as regards the objection of non admissible of the Cenvat credit on sales commission the department has not issued the show cause notice. Therefore, the refund cannot be rejected. As regard the issue on merit that whether the Cenvat ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....record. He also relies on the judgment of this Tribunal vide final order No. A/11238/2018 dated 14.06.2018 in the matter of M/s. Amar Engineering Co. Versus C.C.E. and S.T.-Vadodra-i. Taking support of this judgment he submits that once an assessee paid the amount admittedly that attained finality and it is closure of the case therefore no refund claim can be entertained. 4. I have carefully co....