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2018 (7) TMI 1052 - AT - Central Excise100% EOU - Refund of accumulated/unutilized CENVAT credit - Scope of SCN - Held that:- In the present case, the issue was whether the appellant is eligible for the refund of unutilized input service credit under Rule 5 of CENVAT Credit Rules 2004 but the Department has gone beyond the SCN and has examined the eligibility and recovery of the credit which can only be done by issuing a SCN for recovery of irregular credit as held in the case of Grasim Industries Ltd. [2011 (8) TMI 689 - SUPREME COURT OF INDIA]. In the present case, the appellants have availed the credit on the basis of invoices issued by their Head Office which is also registered as ISD and as per Rule 9 of the CENVAT Credit Rules, the CENVAT credit can be availed on the basis of an invoice, a bill or challan issued by an ISD under Rule 4A of the Service Tax Rules, 1994 and in the present case, the appellant has availed the credit on the basis of the invoices issued by the ISD which satisfied the requirement of Rule 9 of CENVAT Credit Rules - Further the eligibility to CENVAT credit can only be questioned by the tax authorities under whose jurisdiction, the ISD is registered and not by the tax authorities where the appellant is registered. Appeal allowed - decided in favor of appellant.
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