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2017 (7) TMI 412 - CESTAT MUMBAIRejection of refund claim - denial of CENVAT credit on the services received in respect of training of the crews - the instant case instead of testing the eligibility of Cenvat already availed by the appellant for refund under Rule 5 of the Cenvat Credit Rules, the lower authorities have gone into the question of eligibility to the Cenvat credit itself - Held that: - the eligibility to Cenvat Credit cannot be challenged without issue of show-cause notice under Cenvat Credit Rules - no show-cause notice has been issued under Cenvat Credit Rules and in these circumstances, it is not permissible to deny Cenvat Credit already availed - In the instant case, the appellant had claimed refund claim and the same needs to be examined in terms of Rule 5 of Cenvat Credit Rules read with notification issued there under. It is seen that the lower authorities has not deal with this issue. It is not open to Revenue to examine the admissibility of Cenvat Credit while adjudicating the admissibility of refund under Rule 5 read with Notification issued there under. The matter is remanded to the original adjudicating authority to decide the issue solely on the basis of Rule 5 of Cenvat Credit Rules read with notification issued there under - appeal allowed by way of remand.
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