TMI Blog2022 (6) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... ground, Section 11B of the Central Excise Act, 1944, as claimed by the applicant, to be missing from the order, is erroneous. There are no substance in the claim made by the applicant in this regard - rectification application filed by the applicant cannot be substantiated and is accordingly dismissed. - Service Tax Miscellaneous Application (ROM) No. 85347 of 2021 in Service Tax Appeal No. 85110 of 2020 - MISCELLANEOUS ORDER NO. M/85249/2022 - Dated:- 16-3-2022 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri Rudrendra Singh, Advocates, for the Appellant Shri Onil Shivadikar, Assistant Commissioner, Authorised Representative for Revenue ORDER This application for rectificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Act, 1994 is not covered under input service. Further in terms of sub clause (1) of Rule 4 of Cenvat credit rules, 2004, you are therefore requested to reverse the same immediately under intimation to this office . Therefore, it is undisputed fact that Cenvat Credit of Input Service Tax was reversed under CCR 2004 and not debited ITC Ledger account under CGST Act, 2017. (b) that TRAN 1 Credit reversed on 07.02.2018, by the KTLP was as per the direction of the Department under the Finance Act, 1994, he under the Service Tax Law and not try way of GST Input Tax Credit Ledger account. The same can be ascertained from the Electronic Credit Ledger Statement is attached herewith as Annexure C , Therefore, it is undis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put tax credit does not substantiate the claim for rectification. 3.3 As regards the second ground, Section 11B of the Central Excise Act, 1944, as claimed by the applicant, to be missing from the order, is erroneous. 3.4 We find that in para 2.2 of our order, it has been recorded that the Assistant Commissioner had rejected the refund claim under Section 11B. 3.5 In para 3.2, while recording the submissions of the appellant, it is recorded at the fifth bullet that their claim as per Section 11B should be governed by the provisions of that section. 3.6 While recording the argument of the authorized representative for the Revenue, extensive reference has been made to Section 11B. 3.7 The decision we have relied upon in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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