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2023 (11) TMI 476 - AT - Service TaxRefund of unutilised credit accrued from export of services - Reverse charge mechanism - HELD THAT:- In the point of refusal of refund without initiation of preceding under Rule 14 of CENVAT Credit Rules, 2004, such a proceeding is a pre-requisite for denial of credit and it is preferred to reproduce the logic cited in the case of M/S. KEVA FRAGRANCES PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III [2022 (3) TMI 271 - CESTAT MUMBAI], to substantiate the views taken by CESTAT, where it was held that Without denying the CENVAT Credit taken/ availed by the appellant in their book of accounts during the relevant period (quarter) by way of initiating proceedings against the appellant in terms of Rule 14, revenue could not have altered the quantum of “Net CENVAT Credit” availed during the said quarter, and deny the encashment of that amount of the CENVAT Credit which is due as per the Rule 5. It is now well settled principle of law that where a statute provides for a thing to be done in a particular manner, then it has to be done in that manner, and in no other manner. There are no hesitation to hold that credit as sought by the Appellant is admissible to it except for an amount of Rs.23,418/- and Rs.38,604/- in respect of which invoices were not submitted and/or Service Tax numbers were not available on the bills, in which respect also Appellant has abandoned its claim in writing through a memo filed before this Tribunal. The order passed by the Commissioner of Service Tax (Appeals)-I, Mumbai to the extent of denial of CENVAT Credit except amounts of Rs.23,418/- and Rs.38,604/-, are hereby set aside - Appeal allowed.
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