TMI Blog2019 (8) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 908 - GUJARAT HIGH COURT ] is that once the assessee is not required to reverse any credit availed by him on valid input services availed during the period 2010 till obtaining of completion certificate, the said amounts reversed by the assessee under protest cannot be retained by the Revenue authorities and those have been refunded to him. Appeal dismissed. - R/TAX APPEAL NO. 138 of 2019 R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al order No. A/1222912232/ 2018. 2 The Revenue has proposed the following question of law: I. Whether the final order passed by the CESTAT can be said to be an order passed in accordance with law wherein the Tribunal has granted relief without taking cognizance of the provisions of the Rule 6(1) of Cenvat Credit Rules, 2004 on admissibility of Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April 2019] . We also take notice of the fact that the Tax Appeal in the case of M/s Alembic Ltd (supra) came up before this Court from the very same order passed by CESTAT, which is made subject matter of challenge in the present Tax Appeal. The ratio of the decision of this Court in M/s. Alembic Ltd (supra) is that once the assessee is not required to reverse any credit availed by him on va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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