TMI Blog2023 (4) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... - reason for rejection was that the premises in respect of which the rent was paid was not included in the Service Tax registration by the appellant. HELD THAT:- It is now settled law that unless CENVAT Credit availed by the appellant has not been recovered by way of issue of show cause notice invoking Rule 14 of CENVAT Credit Rules, 2004, the CENVAT Credit available on the books of account ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G. Shakkarwar, Member (Technical) For the Appellant : Shri Abhishek Deodhar, Advocate For the Respondent : Shri Prabhakar Sharma, Authorized Representative ORDER PER: ANIL G. SHAKKARWAR Present two appeals are taken together for decision since the issue involved in both of the appeals is the same and the appellant is also the same. 2. Appellants are engaged in export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. 3. Learned Counsel for the appellant has submitted that out of above stated amounts reflected in two appeals one is CENVAT Credit of Service Tax paid on Event Management Service and the other one is Service Tax paid on Renting of Immovable Property. He further submitted that they were issued with deficiency memo but there was no issue of show cause notice for rejection of refund. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the account of the appellant. Since the CENVAT Credit is available on the accounts of the appellant, the refund of the same could not be rejected. I, therefore, set aside the impugned order to the extent of rejection of refund of CENVAT Credit respectively to the tune of Rs. 5,97,465/- and Rs. 6,17,759/- and direct the original authority to allow the refund of the same. 6. In above terms, bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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