2017 (7) TMI 135 - HC - Service Tax

Refund claim - Whether the decision of the Tribunal in allowing the refund of CENVAT credit even without registration of the assessee under Section 69 of the Finance Act, 1994, is correct in law? - Held that - question of law as framed, will have to be answered in favor of the Assessee and against the Revenue - appeal dismissed - decided against Revenue.

Summary

Issues:
- Appeal against order of Customs, Excise and Service Tax Appellate Tribunal
- Challenge to subsequent order by Tribunal on rectification application
- Question of law regarding refund of CENVAT credit without registration under Section 69 of the Finance Act, 1994

Analysis:
1. The appeal was filed by the Revenue challenging the order dated 14.5.2012 passed by the Customs, Excise and Service Tax Appellate Tribunal. Additionally, the Revenue also contested a subsequent order by the Tribunal on a rectification application, which was dismissed on 02.1.2014.

2. The Revenue, aggrieved by the decisions, filed the appeal, which was admitted on 25.9.2014. The High Court framed a question of law for consideration, focusing on whether the Tribunal's decision to allow the refund of CENVAT credit without the assessee's registration under Section 69 of the Finance Act, 1994, was legally correct.

3. Both counsels acknowledged that the question of law framed by the Court was addressed in previous judgments delivered by the same judges. The Court cited two specific cases, one on 10.4.2017 and another on 27.04.2017, where similar issues were discussed and ruled upon.

4. Consequently, based on the precedents and legal principles established in the earlier judgments, the High Court determined that the question of law should be answered in favor of the Assessee and against the Revenue. As a result, the appeal by the Revenue was to be dismissed.

5. The Court issued the order accordingly, stating that there would be no order as to costs in this matter. The judgment concluded with the dismissal of the appeal in light of the legal precedents and the interpretation of relevant laws and regulations.