TMI Blog2021 (11) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... hence the disallowance for want of nexus cannot sustain. This view has been expressed in many orders of CESTAT benches, the latest one being of this very bench in the case of SAMSUNG R AND D INSTITUTE INDIA BANGALORE PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX, BENGALURU EAST [ 2021 (3) TMI 1002 - CESTAT BANGALORE] . To this extent therefore, the impugned order is set aside. It is now require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... educed voluntarily the utilised cenvat credit and if satisfied, the adjudicating authority shall work out the refund in accordance with law - appeal allowed by way of remand. - Service Tax Appeal No. 20193 of 2021, 20194 of 2021, 20197 of 2021 - Final Order No. 20799-20801/2021 - Dated:- 25-10-2021 - HON'BLE SHRI P DINESHA, JUDICIAL MEMBER Shri T.R. Venkateswaran, Advocate For the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the quarter. It was also pleaded that in the de novo Order-in-Original, while computing the refund of unutilised cenvat credit as per the formula prescribed in the Notification No.5/2006-CE(NT) dt. 14/03/2006, the adjudicating authority had once again reduced the utilised credit, which had resulted in reducing the same amount twice. It is the case of the Revenue that the appellant had utilised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is extent therefore, the impugned order is set aside. 5. It is now required to examine whether the reduction of utilised credit for domestic clearances has been done twice, or not. It is not in dispute that the appellant s claim for refund was after reducing the utilised cenvat credit which appears to have again been reduced by the sanctioning authority in the de novo Order-in-Original. The Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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