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2020 (2) TMI 623

..... ebited by th assessee from their Cenvat Credit account, during the pendency of the appeal. Whether such an accumulated credit could have been used by the assessee, during the relevant period or not, is not clear from the facts of the case. In other words if on account of such debit, which was on the basis of the objection raised by the revenue, the appellant was compelled to pay the duty, during t .....

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..... ower Ltd. M/s Paharpur was purchasing the inputs under the cover of invoices, which were being endorsed by them in favour of the appellant and on the basis of the same. The appellant was availing the Cenvat Credit of duty paid on the same. 2. During the period of April 1994 to August 1994, the appellant availed Cenvat Credit of ₹ 9,59,511/-(nine lakhs fifty nine thousand five hundred eleven) .....

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..... ur lakhs fifty thousand) through Cenvat Credit account, Revenue entertained a view that the said amount should be refunded to the appellant in their credit account only. Accordingly an appeal was filed by the Revenue before Commissioner (Appeals), who after taking note of the various decisions laying down that there is no provision for refund of credit amount in cash, modified the order of the Ori .....

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..... rom their Cenvat Credit account, during the pendency of the appeal. Whether such an accumulated credit could have been used by the assessee, during the relevant period or not, is not clear from the facts of the case. In other words if on account of such debit, which was on the basis of the objection raised by the revenue, the appellant was compelled to pay the duty, during the relevant period from .....

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..... G.S.T.L. 216 (Tri. Chennai). 6. The Lower Authorities have not examined the issue from the above angle. Inasmuch as the matter is remanded to the Original Adjudicating Authority, he would also examine the above plea of the assessee in the light of the law declared by the Tribunal in the above referred case of M/s Toshiba. 7. Appeal is thus allowed by way of remand. (Order Pronounced in the open C .....

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