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2021 (6) TMI 900 - AT - Service TaxRefund of unutilized input service credit - rejection of part claim on the ground that input services was taken for the period before October 2016 while arriving at the total CENVAT Credit taken during the quarter October to December 2016 - HELD THAT:- A more or less similar issue has been addressed to by the Learned Bench wherein also the appellant had clubbed its refund claims and the Bench had held that The restriction under notification provided to avoid multiple claims in particular quarters therefore the claim should be filed quarterly basis but if the claim is filed after six months for two quarters there is no violation of any condition. Only condition which bar the refund is refund should be filed within the overall period of one year from the relevant date. If that be so refund is well within the time limit and same should be allowed. Further, it has been held by co-ordinate Mumbai CESTAT (M/s. WNS Global Services Pvt. Ltd. vs. C.C.E., Pune III [2015 (11) TMI 905 - CESTAT MUMBAI], followed in M/s. Q Logic India Private Limited vs. C.S.T., Pune [2016 (7) TMI 1175 - CESTAT MUMBAI] that for the purposes of refund, the CENVAT credit of any particular quarter will include the amount of brought forward credit as well from the earlier quarter - When this is the position of law, then denying the refund on the ground that the CENVAT Credit on input services was taken for the period before October 2016 while arriving at the total CENVAT Credit taken during the quarter October to December 2016, cannot stand. The rejection of the refund claim is improper - it is held that the appellant’s claim for refund is in order and the rejection of the same is improper - Appeal allowed - decided in favor of appellant.
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