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2014 (10) TMI 484 - HC - Service TaxMaintainability of appeal - revenue contended on the ground that what the petitioner had filed was only a representation and not a refund application - Cenvat credit - tele-communication network - Held that:- Once this Court has directed that the representation made by the petitioner to the authorities praying for refund or credit in the cenvat credit account be considered and a speaking order be passed thereon after hearing the petitioner, then, the Tribunal has taken a hyper technical view. Annexure-A is nothing but an order passed by the authorities under the Act. Customs, Excise & Service Tax Appellate Tribunal is a Appellate Authority and it has been approached because of the rejection of the petitioner's plea claiming the refund or credit of cenvat credit. The order passed on the representation / application of the petitioner and in terms of the Division Bench direction dated 27th January, 2014 in Writ Petition No.621 of 2014 is nothing but a speaking order on the Refund Application - It is appealable to Customs, Excise & Service Tax Appellate Tribunal, who shall now allow the petitioner to proceed with the appeal filed before it in accordance with law. In the event the appeal is not existing on its file, the petitioner may be permitted to file a fresh appeal challenging the communication / order dated 7th March, 2014 by treating it as a order on the application seeking refund or credit of their cenvat credit account. - Decided in favour of Assessee.
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