2022 (6) TMI 1426 - HC - Service Tax

Refund of CENVAT Credit - HELD THAT - Admittedly the identical issue has been raised by the petitioner for prior periods as well. In fact for one such prior period the petitioner had suffered an adverse order before the CESTAT which order has been followed by the First Appellate Authority for the subsequent period as well. It is as against the order of the First Appellate Authority as aforesaid that the present writ petition has been filed. Pending writ petition the order of the CESTAT relied upon by the Appellate Authority has been reversed in CMA. Nos. 1933 to 1935 of 2018 at the petitioner s instance on 20.08.2019 and it is this order that holds the field as on date. In such circumstances the order of first Appellate Authority that takes a contrary view is not liable to be sustained and the same is set aside. Petition allowed.

Summary

The High Court of Madras allowed the writ petition filed by the petitioner regarding the claim of CENVAT credit. The Court set aside the order of the First Appellate Authority due to a reversal of the CESTAT order relied upon by the Authority. The petitioner's writ petition was allowed with no costs.