2023 (5) TMI 439 - CESTAT MUMBAI

Refund of accumulated CENVAT Credit - Export of services - cleaning activities - convention center - event management - renting of immovable property including car parking - CENVAT Credit remain on the books of accounts for the said services - SCN invoking Rule 14 of CENVAT Credit Rules, 2004 proposing denial of availment of the said credit, also not issued - HELD THAT:- The deficiency memo has not invoked any provisions of CENVAT Credit Rules much less said Rule 14. Therefore, the said deficiency memo cannot be called a show cause notice.

The refund of Rs. 25,81,828/- was denied to the appellant without issue of any show cause notice. Such an order is not sustainable in law - the part of the impugned order through which refund of accumulated CENVAT Credit of Rs. 25,81,828/- was rejected, is set aside - Revenue is directed to refund accumulated CENVAT Credit of Rs. 25,81,828/- to the appellant.

Appeal allowed.