2024 (9) TMI 1889

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.... Y. Khare, CS. For the Respondent: Shri A.P.S. Parihar (AR). ORDER PER: ASHOK JINDAL The applicant has filed miscellaneous application for change of cause title from "Harbinger Knowledge Products Private Limited" to "Harbinger Systems Private Limited". They have filed Form No. INC-28 in their support of claim. As prayed for by the applicant, miscellaneous application stands allowe....

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....ted 20.01.2014 has issued clarification that they are entitled cenvat credit when the same is lying unutilized in terms of Rule 5 of Cenvat Credit Rules, 2004. They are entitled to refund claim. He relied on the decision of the Tribunal in the case of CC.ST-Ahmedabad vs. M/s. Oxygen Bio Research P Ltd vide Order No. A11534-11535/2018 dated 17.7.2018. 4. On the other hand, learned Authorise....

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....been paid, the next step is whether the respondent is eligible for CENVAT credit in respect of said service tax paid. As per clarification given by the board in the circular cited by the Ld. Counsel for the respondent. The respondent was legally entitled for the CENVAT credit since CENVAT credit of the service tax paid on the reverse charge basis in respect of the input service. Any service tax pa....