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2022 (7) TMI 981 - AT - Service TaxRefund of the unutilized CENVAT credit - Rule 5 of CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE (NT) - non-fulfillment of the conditions as required under clause 2(g) and clause 2(h) of the said Notification - HELD THAT:- As per clause 2(h)of the Notification, the assessee is required to debit the amount that is claimed as refund. The said issue as to whether refund claim can be rejected on the ground that the balance of credit at the end of the quarter is ‘nil’ was discussed by the Tribunal in the case of SCRIBETECH INDIA HEALTHCARE PVT LTD VERSUS COMMISSIONER OF CENTRAL TAX, BENGALURU SOUTH COMMISSIONERATE [2020 (10) TMI 675 - CESTAT BANGALORE] where it was held that the respondent while rejecting the refund claims has not properly appreciated the condition/limitation envisaged in paragraphs 2(g) and 2(h) in Notification No. 27/2012-C.E. (N.T.), dated 18-6-2012. The said paragraph only provides that the amount of refund claim shall not be more than the amount lies in the Cenvat credit account at the end of the quarter for which the claim is filed or at the time of filing of refund claim, whichever is less. This condition has been interpreted out of context by the respondent in the impugned order and the respondent has erred in not appreciating the facts as also the condition envisaged in Notification No. 27/2012. Thus, rejection of refund claim on this ground is not justified and requires to be set aside. The other ground for rejection of refund is that the invoice with regard to maintenance of cafeteria has been issued on unregistered premises - HELD THAT:- The invoice issued with regard to rent paid for office has been rejected stating that the rent for the month of July 2016 has been paid in June 2016. When the rent has been paid in advance, the invoices will be issued in advance. This cannot be a reason for rejecting the credit. The rejection of refund is not justified. The impugned orders are set aside - Appeal allowed.
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