2015 (10) TMI 2151

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..... at Credit Rules, 2004 - Appellant contended that such provision does not take away the right to get refund under Rule 5 of Cenvat Credit Rules, 2004 - Held That:- Rule 5 is an integral part of statute and thus supplemental provision does not override fundamental provision - Revenue ought not to deny the route of processing refund through section 11B of the Central Excise Act, 1944 - Refund is due .....

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..... Rule 5 of Cenvat Credit Rules, 2004. 2. Further contention of the appellant is that no doubt Notification No.9/2009, dated 03.03.2009 has made a provision to avail the taxable service without payment of service tax or paying service tax to avail specified services and claim refund. But such provision does not ipso facto take away the right of the appellant to get the refund under Rule 5 of the .....

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..... on the service recipient who avails the taxable services paying service tax and entitled to Cenvat credit thereof as well as entitled to refund of the same in the event such credit remain unutilized being not possible to be utilised. This does not rule out applicability of Rule 5 of Cenvat Credit Rules, 2004 to route the refund application. 5. Section 83 of the Finance Act, 1994 has enacted tha .....

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