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2019 (4) TMI 1252 - AT - Central ExciseRefund of unutilized CENVAT credit - Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE (NT) dated 18/06/2012 - period January, 2013 to March, 2013 - HELD THAT - The present appeals are squarely covered by the decisions as relied upon by the appellants in the case of MEGMA DESIGN AUTOMATION INDIA PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, BANGALORE 2015 (9) TMI 939 - CESTAT BANGALORE - The assessing officer did not have any valid ground for rejecting the refund claims of ₹ 5,77,073/- and ₹ 2,03,935/- respectively, for which the assessee is legally entitled to. Appeal allowed - decided in favor of appellant.
Issues Involved:
Refund of unutilized CENVAT credit disallowed by the Assistant Commissioner of Service Tax North Division, Kolkata. Analysis: The Appellant, engaged in providing "Claim Processing" services, filed applications for refund of unutilized CENVAT credit for specific periods. The Assistant Commissioner disallowed a portion of the refund claimed, leading to the present appeals. The authorized representative argued that the disallowance was unjustified on various grounds, including non-submission of original invoices, lack of STC numbers on invoices, and failure to submit payment challans under the Reverse Charge Mechanism. The representative contended that all necessary documents were submitted, and the disallowance was erroneous. The Appellant's position was supported by legal precedents cited during the proceedings. The Tribunal, after hearing both sides and examining the appeal records, found merit in the Appellant's arguments. It was noted that the decisions cited by the Appellant supported their case, and the assessing officer lacked valid grounds for rejecting the refund claims. Consequently, the Tribunal set aside the impugned orders, allowing the appeals with any consequential relief. The judgment highlighted that the Appellant was legally entitled to the refunds, and the disallowance by the authorities was unjustified.
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