2017 (6) TMI 626

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..... the impugned order wherein the refund claim has been rejected by the lower authorities holding that the appellant has failed to pass the bar of unjust enrichment. 2.   The facts of the case are that the appellant is engaged in manufacture of medicaments and they have got some goods manufactured on loan licensee. The loan licensee being a job work charged service tax under the category o .....

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..... or the appellant submits that as the appellant has reversed the cenvat credit along with interest, the same amounts to non availment of cenvat credit, therefore, the question of availing the said credit for payment of duty does not arise in the light of the decision of the Hon'ble High Court in the case of M/s Hello Minerals Water (P) Ltd. reported in 2004 (174) ELT 422 (All.). He further submits .....

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..... and considered the submissions. 6.   It is fact on record that the price of their final goods was remained same before and after job work and the appellant has reversed the cenvat credit on service tax paid to the loan licensee. In that circumstances, in the light of the decision of Hello Minerals Water P. ltd. (Supra), it is held that the appellant is not taken cenvat credit of service .....

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