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2022 (3) TMI 984 - AT - Service TaxRefund of CENVAT Credit - rejection on the ground of time limitation - rejection of few input service without issue of notice under Rule 14 of Cenvat Credit Rules is justified or not - HELD THAT:- In their own case M/S. RMS RISK MANAGEMENT SOLUTIONS INDIA PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, NOIDAS [2019 (3) TMI 1962 - CESTAT ALLAHABAD], wherein the Allahabad Bench under similar facts and circumstances have taken notice that by subsequent amendment Notification No. 14/2016-CE (NT) dated 01.03.2016, the Notification No. 27/2012-CE was amended to the effect that the time limit fixed – one year for claiming such refund of accumulated cenvat credit shall be calculated from the date of receipt of payment in convertible foreign exchange - the Court below have erred in rejecting the part of refund on the ground of limitation. Accordingly, this ground is decided in favour of the appellant. CENVAT Credit - photocopy charges - vehicle parking charges - rent-a-cab service - HELD THAT:- The Court below have not followed the prescribed procedure i.e. issue of notice under Section 14 of Cenvat Credit Rules for rejection of cenvat credit taken - rejection of cenvat credit in part is bad and accordingly the same is set aside and this ground is decided in favour of the appellant. The appellant is held entitled to grant of refund of ₹ 16,14,152/-. The Adjudicating Authority is directed to grant the balance amount of refund with interest as per rules within a period of 45 days from the date of receipt of a copy of this order, with interest under Section 11BB of the Central Excise Act - the appeal is allowed.
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