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2021 (2) TMI 159 - CESTAT CHANDIGARHRefund of lying unutilized in their CENVAT credit account - admissibility of CENVAT Credit - denial to the appellant on the ground that the service on which they are taken the cenvat credit is not input service in terms of Rule 2(l) of the CENVAT Credit Rules, 2004 - N/N. 27/2012 dt. 18.06.2012 - HELD THAT:- It is an admitted fact on record that the appellant has taken the cenvat credit on rent a cab service where the service provider has charged the service tax from them and for the remaining invoices, they have paid the service tax under reverse charge mechanism and availed the cenvat credit of the same. It is also a fact on record that at the time of availement of the cenvat credit, it was never disputed that the appellant is not entitled to the cenvat credit on the service in question. The dispute in the matter is of sanction of refund claim of unutilized cenvat credit in their account not the issue of availment of the cenvat credit on the input service, therefore, the Revenue has fell in error and wants to raise the issue of availment of the cenvat credit while entertaining the refund claim. In case, the appellant had not filed the refund claim, the appellant was entitled of the cenvat credit which was not objected at the time of availment. At the time of entertaining the refund claim, the issue of admissibility of the CENVAT credit cannot be raised - Appeal allowed.
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