2018 (3) TMI 107 - AT - Service Tax

Refund claim - denial on the ground that the services for which they have claimed refund are not input service in terms of Rule 2(l) of CCR 2004 - Held that - no SCN has been issued to the appellant to deny CENVAT credit on the services in question at the time of availment - in the light of the decision in their own case M/s EXL Service. Com (India) Pvt. Ltd. Versus Commissioner of Central Excise Noida 2017 (8) TMI 1002 - CESTAT ALLAHABAD the refund claim cannot be denied to them - refund allowed - appeal allowed - decided in favor of appellant.

Summary

The appellants filed appeals against denied refund claims under Notification No.5/2006. No show cause notice was issued to deny Cenvat credit, so refund claim cannot be denied. Impugned orders set aside, appeals allowed with consequential relief.