TMI Blog2020 (12) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the same cannot be disputed at the time of filing refund claim as held by this Tribunal in the case of VERISIGN SERVICES INDIA PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX BANGALORE SERVICE TAX- I [ 2018 (2) TMI 927 - CESTAT, BANGALORE] . Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 60388 of 2020 - A/60416/2020 - Dated:- 8-12-2020 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) Shri Sankalp Chaturvedi, Advocate for the Appellant Shri Vijay Gupta, Authorised Representative for the Respondent ORDER The appellant filed this appeal against the impugned order wherein the refund claim filed by them for the quarter January 2017 to March 2017 under Rule 5 of CCR, 2004 has been rejected. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim was rightly rejected. 5. Heard the parties and considered the submissions. 6. On going through the records placed before me, I find that it is fact on record that at the time of claiming the cenvat credit it was not objected at any moment of time with regard to admissibility of cenvat credit. The same is a legal issue and can be raised any moment of time. Moreover, in the impugned order also, the Ld. Commissioner (Appeals) has discussed the issue and it can be contested any stage of time as admissibility of cenvat credit has not been agitated at the time of availment of cenvat credit, therefore, the same cannot be disputed at the time of filing refund claim as held by this Tribunal in the case of M/s Verisign Services India Pvt. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to avail cenvat credit. The issue has been raised at the time of filing of refund claim under Rule 5 of Cenvat Credit Rules 2004 by the appellant. Availment of cenvat credit cannot be disputed on the later stage. In that circumstances by relying on the decision Technip India Ltd. - 2017-TIOL-3708-CESTAT-MUM , I hold that refund claim cannot be denied merely on the premise that services in question on which cenvat credit remained unutilized in cenvat credit are not 'Input Services'. In view of the above analysis, I hold that appellants are entitled for refund claim filed under Rule 5 of Cenvat Credit Rules, 2004. In the result, the impugned orders are set aside and the appeals are allowed with consequential relief, if any. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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