TMI Blog2021 (3) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... pen. Appeal allowed by way of refund. - ST/40040/2020 - FINAL ORDER No. 41419/2021 - Dated:- 25-3-2021 - Shri P. Dinesha, Member Judicial FOR APPELLANT : Shri T. R. Ramesh, Advocate FOR RESPONDENT : Ms. K. Komathi, ADC (AR) ORDER This appeal is filed by the assessee against the order of the Commissioner (Appeals) No. 334/2019 dated 16.11.2019, whereby the Commissioner (Appeals) has rejected the appellant s claim for refund in cash under Section 142 (6) (a) of CGST Act 2017. 2.1 Shri T. R. Ramesh, learned Advocate appeared for the appellant and interalia submitted that the appellant had during the financial year2010-11 paid /made provisions towards royalty and trademark fee since the appellant was not aware as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds of appeal against the said Order-in-Original filed before the first appellate authority, particularly to para No.2.6 of the grounds of appeal and thereafter to the findings of the appellate authority against the said Order-in-Appeal wherein the Commissioner (Appeals) has categorically observed that for payment under reverse charge mechanism, the appellant is entitled to take cenvat credit, as no suppression of facts with intent to evade service tax on the part of the appellant was proved. 2.3 Learned Advocate would thus conclude that the authorities below have clearly erred in denying the refund of Cenvat Credit. He also relies on Section 142 (6) (a) ibid to submit that the appellant is entitled for cash refund of cenvat credit al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant has all along maintained its claim for taking cenvat credit and therefore, to deny refund only on the ground that there was no such claim, is farce/far from truth. 4.3 For the above reasons, I am of the opinion that the impugned order is not sustainable for which reason the same is set aside. Admittedly, the issue is refund claimed under Section 142 (6) (a) of CGST Act, but I cannot go into that since CESTAT is not authorised to decide issues under CGST Act, 2017, as per appellant s request. The only possible order is to set aside the impugned order and remand the matter back to the file of the adjudicating authority, who shall keep in mind my observations in the earlier paragraphs and pass a final order, in accordance with l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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