2024 (1) TMI 522

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....llant Shri Ajay Kumar Srivastava, Assistant Commissioner, Authorised Representative, for the Respondent ORDER PER: DR. SUVENDU KUMAR PATI Rejection of partial refund claim, primarily on the ground of no direct nexus between input and output service, by the Refund Sanctioning Authority that got approval of the Commissioner (Appeals), GST & Central Excise, Division-VI, Thane in his Order....

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....he allowed additional credits of only Rs.308/- against Banking and Financial service received as admissible and conformed the rest of the inadmissible credits on the same ground of no nexus. Appellant is before this Tribunal challenging legality of the rejection of credit to the extent of Rs.6,78,829/-. The said item wise inadmissible credits are covered under the heading Banking support services,....

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....iginal and Order-in-Appeal and the primary ground on which appeal was allowed that unless recovery proceeding under Rule 14 of the CENVAT Credit Rules, 2004 was initiated refund under Rule 5 cannot be rejected. He further pointed out that in the instant case proceeding under Rule 14 of the CENVAT Credit Rules, 2004 was also initiated for the period from 2015 to 2017 covering the present disputed p....

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....all these disputed credit were held to be admissible by this Tribunal. On the ground on which it was held to be admissible remained unshakeable as in the parallel proceeding initiated under Rule 14 of the CENVAT Credit Rules, 2004, the said demand that was conformed up to the Commissioner (Appeals)'s level was set aside by this Tribunal and the same do cover the present disputed period. Therefore,....