2025 (5) TMI 1914

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant Shri Yashpal Singh, Authorized Representative for the Respondent ORDER The present appeal is directed against the impugned order dated 28.09.2020 passed by the Commissioner (Appeals), CGST, Gurugram, whereby the appeal of the appellant was rejected. 2. Briefly the facts of the present case are that the appellant is registered with the service tax department and they ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... credit of various duties paid by them and Education Cess and Secondary & Higher Education Cess and Krishi Kalyan Cess were lying unutilized in their Cenvat credit account and the appellant could not utilized the same till 30.06.2017. On 01.07.2017, the GST Regime came in force and the credit lying in account was allowed to be transferred under GST Regime. The appellant took the Cenvat credit lyin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and has been recently settled by the Division Bench of the Kerala High Court vide its order dated 18.10.2024. 5.2 Learned AR also relied upon the judgment in the case of Mann and Hummel Filter Pvt. Ltd. vide Final Order No. 60469/2025 in appeal no. 60594 of 2023 dated 01.04.2025. Learned AR also relied upon the judgment of this Tribunal in the case of SBI Cards and Payment Service Ltd. vide Fin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e light of the judgment of the Supreme Court in Union of India and Others v. VKC Footsteps India Private Limited [(2022) 2 SCC 603] and the fact that the refund that was sought was of amounts that could not be refunded as per the statutory provisions that were in force, the prayers in the writ petition could not be granted. We are also not impressed with the submission of the learned counsel for t....