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2015 (11) TMI 232 - AT - Service TaxDenial of refund claim - CHA Service - Section 11B - CENVAT Credit - Held that:- The order dated 24.12.2009 was passed in adjudication proceedings initiated by a show cause notice alleging illegal availment of cenvat credit and for recovery of the same along with interest and penalties. These proceedings culminated in the order dated 24.12.2009 whereunder the finding is recorded that the appellant was disentitled to avail cenvat credit, but the proceedings were dropped since the appellant had already reversed the cenvat credit and had remitted interest thereon, in cash vide TR-06 challan. The order dated 24.12.2009 however imposed penalty under Rule 15 of Cenvat Credit Rules, 2004 on the appellant for having unauthorizedly availed cenvat credit. This proceeding has become final. - appellant cannot be heard to contend that cenvat credit on CHA input service availed by it was valid and legitimately availed. The adjudication order dated 24.8.2009 and the conclusion thereon that the appellant irregularly availed cenvat credit estopps the appellant for canvassing such a contention. The conclusion of the authorities below that the appellant was disentitled to refund of ₹ 12,48,993/- is therefore impeccable and warrants no appellate intervention. - Decided against assessee.
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