TMI Blog2016 (11) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... iled - whether the only objection of the Revenue is the appellants should not have taken the Cenvat credit on its own and should have filed refund claim, justified? - Held that: - From the letter dtd. 30.06.09, I find that a proper intimation was given to the Asstt. Commissioner and the said letter also discloses the discussion between the appellant and the Asstt. Commissioner. It is also written ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merits - appeal allowed - decided in favor of appellant. - ST/ 1770/2012 - Final Order No. 61473/2016 - Dated:- 30-9-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. Sudeep Singh, Advocate, for the Appellant Sh. G.M. Sharma, AR for the Respondent ORDER The appellant was doing the process of heat treatment for their principals. In some of the cases, service tax was being paid an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the amount of ₹ 5,81,850/- in their credit account. This credit was done under intimation to the Revenue vide their letter dtd. 30.06.09. The exact contents of the letter are being re-produced below. This is in continuation of our letter No. SFL/2009-10/241, dtd. 15.06.09. Against para 7 we had written that we are agreeable to deposit ₹ 5,81,850/- provided you are agreeable to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue is the appellants should not have taken the Cenvat credit on its own and should have filed refund claim. From the letter dtd. 30.06.09, I find that a proper intimation was given to the Asstt. Commissioner and the said letter also discloses the discussion between the appellant and the Asstt. Commissioner. It is also written in the said letter that Asstt. Commissioner was kind enough to pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to grant of permission by the Revenue for claiming the refund. In any case, taking of credit back on deposit of tax amount in cash is only a book adjustment and Revenue is not disputing that such re-credit was available to the appellants otherwise on merits. In these terms, the impugned order is set aside. The appeal is allowed with consequential relief, if any. (Dictated and pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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