2024 (11) TMI 983

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.... rejected the revenue's appeal filed against order-in-original wherein the respondent's refund claim filed under Rule 5 of Cenvat credit rules had been sanctioned. 1.1 The brief facts of the case are that the appellant had availed Cenvat credit on various input services. i.e. (i) Business Auxilary Service (ii) Banking and Financial Service (iii) Chartered Accountant Service (iv) Legal Consultancy Service (v) Renting of Immovable Property Service and (vi) Legal and Professional Service etc. 1.2 The appellant against the export of goods wherein these services said to be used filed refund claim under Rule 5 of Cenvat credit rules 2004. The adjudicating/ sectioning authority sectioned the refund claim after detailed scrutiny of the claim.....

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.... which cannot be upset. He placed reliance on the following judgments: KKR India Advisors Pvt. Ltd. vs. Commissioner of CGST, Mumbai Central and vice-versa-2018 (6) TMI 797 CESTAT MUMBAI Warburg Pincus India Pvt. Ltd. vs. Commissioner of Service Tax-1, Mumbai-2018 (4) TMI 482-CESTAT MUMBAI Shaily Engineering Plastics Ltd vs. C.C.E. & S.T.-Vadodara-Order No. A/13519-13530/2017 dated 15.11.2017 Unisys Global Services India vs CST, Bangalore - 2017 (11) TMI 1403 - CESTAT-BANGLORE. M/s Samsung India Electronics Pvt. Ltd. vs. Commissioner of Central Excise & Service Tax, Noida 2024 (1) TMI 333 ALLAHABAD CESTAT State Street Syntel Services Pvt. Ltd. vs. Commissioner of CGST & Service Tax, Navi....

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....e refund. We find that it is undisputed that at any stage the revenue has not issued any show cause notice or adjudicated thereupon the issue of admissibility of input service in terms of rule 14 of Cenvat Credit Rules, 2004 therefore the allowance of the credit on the input service in question attained finality and when this be so then by filing the appeal against the sanctioned order of the refund dispute about admissibility of the service for purpose of allowing the Cenvat credit cannot be raised. The learned Commissioner (Appeals) on this very ground rejected the appeal of the revenue. The relevant finding of the commissioner (Appeals) order is reproduced below: "Para-7. The appellant contention regarding the inadmissibility of....