TMI Blog2018 (2) TMI 1677X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant once the amount paid by utilizing CENVAT credit if now refunded to their CENVAT credit account only - appeal allowed - decided in favor of appellant. - ST/10037/2018-SM - A/10251/2018 - Dated:- 1-2-2018 - Dr. D.M. Misra, Member (Judicial) For Appellant: Mr. Nilesh V. Suchak (CA) For Respondent: Mrs. N. Nagori (A.R.) ORDER Per: Dr. D.M. Misra Heard both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, rejected the refund amount of ₹ 18,25,194/- paid by way of debiting their Cenvat credit account, observing that such refund would result in double benefit to the appellant. 3. Ld. CA for the Appellant vehemently argued that by virtue of Section 102(1) of the Finance Act,2016, the service tax which has been collected from the appellant on the services mentioned thereunder rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT credit is not admissible to them. 4. Ld. AR for the Revenue reiterated the findings of Ld. Commissioner (Appeals). 5. I find that there is no dispute of the fact that the appellant have rendered the services which became exempted from service tax retrospectively and accordingly the Appellant became eligible to refund of the service tax paid during the period from 01.04.2015 to 29.02.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of service tax paid during the period in question. Therefore, it is difficult to appreciate how double benefit of the refund allowed under Sec.102(2) of Finance Act,2016 would accrue to the appellant once the amount paid by utilizing Cenvat credit if now refunded to their Cenvat credit account only. Further, there is no allegation on the aspect of eligibility of CENVAT credit availed and ut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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