TMI Blog2023 (3) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by proceedings initiated by invocation of Rule 14 of CENVAT Credit Rules 2004, such credit remains on the books of accounts of the assessee and he can utilize the same in the manner provided by law. In the present case, the appellants had exported the services and, therefore, were eligible for refund of unutilized CENVAT Credit. The appellants were entitled for refund of Rs.23,73,694 cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT Credit Rules, 2004. For the period April 2016 to September 2016 and October 2016 to March 2017, appellants submitted their claim for refund of service tax paid on input services which were consumed in the services exported. The original authority passed two separate Orders-in-Original through which part of the amounts claimed were rejected. Aggrieved by the said rejection of refund, appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied that said services were utilized for services exported, then refund cannot be rejected. He further submitted that this issue has been settled through a final order of this Tribunal in the case of Indo Solar Ltd. Vs. Commissioner of Customs, CE ST, Noida reported at - 2017 (357) ELT 915 (Tri- All.). He further submitted that Hon ble High Court of Hyderabad through their order reported at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e can utilize the same in the manner provided by law. In the present case, the appellants had exported the services and, therefore, were eligible for refund of unutilized CENVAT Credit. I therefore, hold that the appellants were entitled for refund of Rs.23,73,694 claimed by them for the period from April 2016 to March 2017. I, therefore, set aside the impugned order and allow both the appeals. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
