Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 218 - AT - Service TaxRefund claim - Rule 5 of CCR, 2004 - rejection on the ground that the appellants have not debited cenvat amount in their cenvat account before filing the refund claim - Held that: - it is not under dispute that the appellants on 29.01.2016 intimated to the department after debiting the said amount - if the condition is complied with before disposal of the refund claim, there was no reason for rejecting the claim only on the ground that the amount debited subsequently to the filing of the refund claim. The accumulated cenvat credit for which the refund was sought for was very much lying unutilized in the cenvat account. Belated debit cannot come in the ways of sanctioning the refund claim - appeal allowed - decided in favor of appellant.
|