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2019 (10) TMI 1038 - AT - Central ExciseRefund of CENVAT Credit - rejection on the ground that they should have availed credit only on the strength of invoices issued by the ISD as pointed out by the audit and not otherwise - scope of SCN - HELD THAT:- The SCN was issued only on the ground that the CENVAT credit has been availed on the basis of challan and not on the basis of invoices issued by the ISD. The Commissioner (A) has travelled beyond the show-cause notice and has also questioned the eligibility of credit availed by the appellant and has also remanded the case to the original authority to examine the question of eligibility of credit which in view of the decision of the Hon’ble Supreme Court in the case of Toyo Engineering India Ltd. [ 2006 (8) TMI 184 - SUPREME COURT ] is not tenable in law. Further, it is not in dispute that the services availed by the appellant falls in the definition of ‘input service’ and the said service was availed and service tax was paid and the said service was utilized by the appellant and once this is admitted and undisputed, then, in my view CENVAT credit cannot be denied. Further, the Commissioner (A) himself in para 10 has admitted that certain input services were received by Biakampady Unit and invoices were raised in their name and it appears that Biakampady Unit is entitled to CENVAT credit on the same. Once this finding is recorded, there is no justification for denial of CENVAT credit and consequently, the refund. Appeal allowed - decided in favor of appellant.
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