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2016 (3) TMI 304 - CESTAT MUMBAI

2016 (3) TMI 304 - CESTAT MUMBAI - 2016 (42) S.T.R. 884 (Tri. - Mumbai) - Entitlement to refund - proof of incidence of refund amount - whether the appellant are entitle for the Cenvat Credit in respect of the service tax paid by the job worker? - Held that:- As per the order dt. 30.7.2010 the appellant is entitled to take the credit. Thus the appellant is not required to pursue the refund application as they have been granted the relief under the said order dt. 30.7.2010 itself. The appellant h .....

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/2016-WZB/SMB - Dated:- 1-2-2016 - Ramesh Nair, Member (J) For the Appellant : Shri V M Chavda, Adv For the Respondent : Shri N N Prabhu Desai, Supdt (AR) ORDER Appeal is filed against the Order-in-Appeal No. PKS/315/BEL/2010 dt. 23.9.2010 passed by Commissioner of Central Excise (Appeals) Mumbai-III wherein Ld. Commissioner held that though the appellant are entitled for the refund but the appellant has not proved that incidence of refund amount has not been passed on to any other person, accor .....

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ty is exempted from payment of service tax in terms of Notification No. 8/2005- (ST) dt. 1.3.2005, therefore the job worker was not supposed to pay the service tax, since they paid the service tax wrongly without availing exemption, the appellant is not entitled for the Cenvat credit. On this objection the appellant reversed the credit. Department had issued show cause notice for disallowance of the Cenvat credit. Simultaneously the appellant filed the refund claim in respect of the Cenvat Credi .....

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t of the service tax paid by the job worker is admissible. However, he dismissed the appeal on the ground of unjust enrichment. Aggrieved by the said Order-in-Appeal dt. 22.9.2010, the appellant is before me. 3. Shri V.M Chavda, learned Counsel for the appellant submits that as regard the issue of admissibility of the Cenvat Credit of service tax paid by the job worker it has attained finality as per the Order-in-Original No. 06/VNL/2010-11 dt. 30.7.2010 and accordingly they are entitled for the .....

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