TMI Blog2023 (10) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... has not refunded the said tax paid by the appellant. It is also noted that the appellant has taken cenvat credit of equal amount. Therefore, there is no loss to the exchequer. On going through the ruling by Hon ble Bombay High Court in the relied upon case of THE COMMISSIONER OF CENTRAL EXCISE, PUNE VERSUS AJINKYA ENTERPRISES [ 2012 (7) TMI 141 - BOMBAY HIGH COURT] it is found that Once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed even if the activity does not amount to manufacture. - In the present case, Revenue has retained service tax which was not to be paid and the appellant has availed cenvat credit of equal amount and utilized the same for payment of service tax for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Commissioner (Appeals). Learned Commissioner (Appeals) did not interfere with the confirmation of demand and imposition of penalties. Therefore, appellant is before this Tribunal. 2. Heard the learned Chartered Accountant for the appellant. He has submitted that though the appellant was not required to pay the said amount towards service tax, it was paid and Revenue has not held through any order that the said amount was not payable and did not pass any assessment order nor refunded the said amount to the appellant and, therefore, the said amount has attained the nature of service tax though it was not payable by the appellant. He has further submitted that the ruling by Hon ble Bombay High Court in the case of CCE, Pune vs. Ajinky ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y High Court in the relied upon case of CCE, Pune vs. Ajinkya Enterprises. I find that it is relevant to reproduce para 10 of the said judgment which is as follows:- 10. Apart from the above, in the present case, the assessment on decoiled HR / CR coils cleared from the factory of the assessee on payment of duty has neither been reversed nor it is held that the assessee is entitled to refund of duty paid at the time of clearing the decoiled HR / CR coils. In these circumstances, the CESTAT following its decision in the case of Ashok Enterprises 2008 (221) ELT 586 (T), Super Forgings 2007 (217) ELT 559 (T) , S.A.I.L. 2007 (220) ELT 520 (T), M.P. Telelinks Limited 2004 (178) ELT 167 (T) and a decision of the Gujarat High Court 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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