TMI Blog2017 (8) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... ST[SM] & E/2625-2627/2010-EX[SM] - A/70735-70740/2017-SM[BR] - Dated:- 14-7-2017 - Mr. Anil Choudhary, Member (Judicial) Ms Natasha Sarkar, Advocate, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The present appeals are filed by the appellants against Order-in-Appeal No.296/CE/APPL/NOIDA/2009 dated 26/10/2009, 174-175-ST/APPL/NOIDA/10 dated 25.06.2010 154-156/ST/APPL/NOIDA/10 dated 17.05.2010 all passed by Commissioner of Central Excise Customs (Appeals), Noida. 2. The issue in these appeals filed by the appellants-M/s EXL Service.com (India) Pvt. Ltd. is that Cenvat credit have been wrongly disallowed in part, resulting in part rejection o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Refund Allowed-85,41,780/- -Refund denied-48,91,908/- ST/1349/2010 Dated-11.05.2009 Period-Oct-Dec 08 Amount-3,59,92,549/- R-324/AC/DIV-I/2009 dated-20.01.2010 -Refund allowed-3,19,57,190/- -Refund denied-38,71,541/- 174-175-ST/APPL/NOIDA/10 dated 25.06.2010 -Refund Allowed-83,191/- -Refund denied-37,88,350/- E/2625/2010 Dated-19.03.2008 Period-April, 2007 Amount-20,02,636/- R-311/AC/DIV-I/09 dt.23.12.09 -Refund denied-8,09,686/- -Refund Allowed- 11,92,950/- 154-156/ST/APPL/NOIDA/10 dated 17.05.2010 -Refund Allowed-4,47,959/- -R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where the Cenvat credit has been taken wrongly but not utilised, the same shall be recovered from the manufacturer or the provider of output service, as the case may be, and the provisions of Section 11A of the Central Excise Act or Section 73 of the Finance Act, 1994, as the case may be, shall apply mutatis mutandis for effecting such recoveries. 4. Heard the parties. 5. In the present appeals, it is an admitted fact that no notice or show cause notice within the meaning of Rule 14 of CCR, 2004 read with Section 73 (D) of the Finance Act was issued. In such circumstances, I hold that it is not permissible to deny Cenvat credit, already availed. In the instant cases, the appellant have claimed refund of unutilised Cenvat credit. Fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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