2023 (3) TMI 571

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.... PrasadParanjape, Advocate For the Respondent : Shri S.B.P. Sinha, Authorized Representative ORDER Per: Anil G. Shakkarwar The present two appeals are taken together for decision since they arise out of common Order-in-Appeal. 2. The brief fats of the case are that the appellants are exporters of services and are entitled under law to claim the refund of service tax paid on input services. T....

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...., the appellants are before this Tribunal. 3. Heard the Learned Counsel for the appellants. He has submitted that for rejection of the said refund, a notice under Rule 5 of CENVAT Credit Rules, 2004 was issued to them but no notice, for recovery of said CENVAT Credit availed by them required to be issued under Rule 14 of CENVAT Credit Rules, 2004 was issued to them. He further submitted that when....

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....of the case and submissions made. I find that this issue is no more res integra and the issue is already settled through the above said Final order and the stand taken by the Tribunal was affirmed by the Hon'ble High Court of Hyderabad. When the CENVAT Credit is availed by the assessee so long as the same has not been recovered by proceedings initiated by invocation of Rule 14 of CENVAT Credit Rul....