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TMI Blog2020 (2) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... or Appellant Shri Pawan Kumar Singh, Authorized Representative for Respondent ORDER ARCHANA WADHWA The appellants are engaged in the manufacture of cooling tower components, on job work basis for M/s Paharpur Cooling Tower 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 appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed a refund claim for the said amount which was sanctioned by the Assistant Commissioner vide his order dated 26.09.201. The said sanction was made in cash. 4. Inasmuch as the appellant had deposited 4,50,000/-(four 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) is impugned before Tribunal. After careful appreciating the submissions made by both the sides it is seen the admittedly an amount of Rs. 4,50,000/- (four lakhs fifty thousand) was debited 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em, if not debited, the same would have been forwarded as transitional credit into GST regime. For the above proposition, he relied upon Tribunal decision in the case of Toshiba Machine (Chennai) Pvt. Ltd 2019 (27) 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 wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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