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2022 (2) TMI 456 - AT - Service TaxRefund of CENVAT Credit - credit remained unutilized on closure operation - HELD THAT:- The case law relied upon by the ld.AR has been examined by this Tribunal in the case of M/S SHRI GURU HARGOBIND STEEL INDUSTRIES VERSUS COMMISSIONER OF CE & ST, LUDHIANA [2020 (12) TMI 753 - CESTAT CHANDIGARH] and in the case of M/S. SHREE KRISHNA PAPER MILLS AND IND. LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE AND ST., GURGAON [2018 (4) TMI 1155 - CESTAT CHANDIGARH], where it was held that The issue of non-entitlement of Cenvat credit cannot be raised at the stage of entertaining refund claim without challenging the availment of Cenvat credit. This Tribunal in the case of KIRLOSKAR TOYOTA TEXTILE MACHINERY PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX, BENGALURU SOUTH GST COMMISSIONERATE [2021 (8) TMI 818 - CESTAT BANGALORE] had an occasion to examine the issue and after examining the various judicial pronouncement on the issue has allowed the cash refund of credit lying unutilized on closure of the operation on 19.08.2021 - the appellant is entitled to cash refund under Rule 5 of Cenvat Credit Rules, 2004 of the credit lying unutilized in their Cenvat credit account on closure of operation. Appeal is allowed - decided in favor of appellant.
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