2022 (6) TMI 858

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....equently filed the refund claim in their jurisdiction which was rejected on the ground of time bar. The rejection order was challenged by the appellant before the Commissioner(Appeals) which was upheld. Thereafter, they filed appeal before the Tribunal in Appeal No. ST/11997-12001/2017, meanwhile the appellant have availed the Cenvat Credit on the input service for which the refund claim was filed. The show cause notice was issued on 29 November, 2018 proposing denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim. The Adjudicating Authority has disallowed the Cenvat Credit. Against the order in original dated 23 May, 2019, the appellant filed an appeal before....

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....per various judgments. He placed reliance on the following judgments: * STI INDUSTRIES Vs. COMMR OF C.E, DAMAN-2014 (302) E.L.T.433 (Tri. Ahmd.) * MALLAK SPECIALITIES PVT. LTD. Vs. COMMR. OF C.E., RAIGADH-2018 (2) TMI 539-CESTAT, MUMBAI * COMMISSIONER Vs. RELIANCE PORTS AND TERMINALS LTD.-2016 (334) E.L.T. 630 (Guj.) * COMMISSIONER OF C.EX., NAGPUR Vs. BALLARPUR INDUSTRIES LTD.- 2007 (215) E.L.T. 489 (S.C) * M/S MYLAN LABORATORIES LTD. Vs. COMMISSIONER OF CENTRAL TAX-VISAKHAPATNAM-GST-2019 (5) TMI 1427- CESTAT HYDERABAD * VIJAY KUMAR SRIVASTAW AND ALOK MASTERVBATCHES LTD Vs. C.C.E & S.T. -DAMAN- 2021 (4) TMI 804- CESTAT AHMEDABAD * GLOBAL CERAMICS PVT. LTD., M/S. B.R. CERAMICS(P) LTD. Vs. THE PRINCIPAL COMMISSIONER OF CENTRAL ....