2018 (2) TMI 481

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..... sh Malviya (Advocate)                       Per: Anil G. Shakkarwar The present appeal filed by Revenue is directed against Order-in-Appeal No. NOI/SVTAX/000/APPL-I/356/2016-17 dated 21.02.2017 passed by Commissioner of Central Excise (Appeals-I), Meerut. 2. Brief facts of the case are .....

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..... rough impugned Order-in-Appeal has held that there was no merit in the stand taken by Original Authority in disallowing the refund and allowed the appeal. Aggrieved by the said order Revenue is before this Tribunal. 3. The grounds of appeal include the grounds on which the Original Authority had denied refund holding that the said services were not eligible under Rule 2 of Cenvat Credit Rules, 20 .....

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..... bunal has held that at the time of availment of Cenvat Credit the credit was not disputed and, therefore, the refund claim cannot be denied. 6. Having considered the rival contentions and on perusal of records I find that the respondent were not issued with any show cause notice invoking Rule 14 of Cenvat Credit Rules, 2004 proposing recovery of said Cenvat Credit. Therefore, the said Cenvat Cred .....

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