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2015 (7) TMI 1044 - AT - Service TaxDenial of refund claim - Unutilized CENVAT Credit - Notification No. 5/2006-CE (NT) dated 14.03.2006 - Held that - The issue involved has been decided in favour of the appellants in earlier appeals under 2014 (4) TMI 288 - CESTAT AHMEDABAD . The same was upheld by the Hon ble Gujarat High Court under order 2015 (2) TMI 477 - GUJARAT HIGH COURT which is after the date of filing of appeals by the Revenue. Once the issue has been settled by the jurisdictional High Court, the appeals filed by the Revenue do not survive. Accordingly, the appeals filed by the Revenue are rejected with direction that adjudicating authority should quantify refund amount in remand proceedings directed by the first appellate authority. - Decided against Revenue.
Issues Involved:
Admissibility of refund claim for unutilised credit under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 5/2006-CE (NT) dated 14.03.2006. Analysis: The appeals were filed by the Revenue against the Order-in-Appeal (OIA) dated 15.07.2014, which remanded the appeals for re-quantification of refund claims by the appellants after deciding the issue on merits as per an earlier order dated 04.02.2014. The Revenue argued that the order of 04.02.2014 passed by the Bench was not accepted by the department, and an appeal against it was filed before the Gujarat High Court. The Revenue contended that the Commissioner (Appeals) did not have remand powers, and thus, the order should be set aside. On the other hand, the Respondent argued that the order of 04.02.2014 had been upheld by the Gujarat High Court in Tax Appeal Nos. 1239 to 1244 of 2014 under an order dated 13.01.2015, and the appeals filed by the Revenue were dismissed as meritless. The issue at hand revolved around the admissibility of the refund claim for unutilised credit as per Rule 5 of the Cenvat Credit Rules, 2004, along with Notification No. 5/2006-CE (NT) dated 14.03.2006. The earlier order of 04.02.2014 had favored the appellants on this issue, and the Gujarat High Court upheld this decision on 13.01.2015, which was after the filing of the appeals by the Revenue. After hearing both parties and examining the case records, the Tribunal concluded that once the issue had been settled by the jurisdictional High Court in favor of the appellants, the appeals filed by the Revenue no longer had merit. Therefore, the appeals by the Revenue were rejected, with a direction for the adjudicating authority to quantify the refund amount in the remand proceedings as directed by the first appellate authority. The Tribunal issued this decision, emphasizing the finality of the High Court's ruling on the matter.
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