9911796707
TMI Blog2017 (8) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The issue in these appeals filed by the appellants-M/s EXL Service.com (India) Pvt. Ltd. is that Cenvat credit have been wrongly disallowed in part, resulting in part rejection of the refund claim under Rule-5 of Cenvat Credit Rules read with Notification No.5/2006-EX (NT) without issue of any notice under Rule 14 of Cenvat Credit Rules. 3. The appellant is 100% EOU and is engaged in the business of providing various value added offshore-BPO solution services to overseas clients which are covered under the category of 'Business Auxiliary Service' for which consideration is received in convertible foreign exchange. The appellant had filed several periodical returns/refund claims, for refund of Cenvat credit availed on various input serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nied- 7,87,223/- E/2626/2010 Dated-01.04.2008 Period-June, 2007 Amount-29,77,036/- R-313/AC/DIV-I/09 dt.23.12.09 -Refund denied-11,99,115/- -Refund Allowed- 17,70,921/- 154-156/ST/APPL/NOIDA/10 dated 17.05.2010 -Refund Allowed-10,65,193/- -Refund denied- 1,33,922/- The refund applications were adjudicated vide different Orders-in-Original, without issue of a show cause notice, allowing the refund in part and rejecting the refund in part, on the ground that certain input services and Cenvat credit is disallowed, as it appeared to revenue that the credit is not allowable and wrongly taken. Aggrieved by the said order, appellants preferred appeal before learned Commissioner (Appeals), who was also pleased to allow further refund in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disallowed. Similar view was also been taken by another Coordinate Bench of this Tribunal in the case of K. Line Ship Management (India) Pvt. Ltd. reported at 2017-TIOL-2406-CESTAT-Mumbai. 6. Accordingly, in view of my findings and the said case law as explained herein above, I hold that the disallowance of Cenvat credit and consequent disallowance of refund in part, is bad without issue of any notice under Section 7 (1) of Finance Act, read with Rule 14 of CCR, 2004. 7. Accordingly, I allow all these appeals and set aside the impugned orders, to the extent that it have denied Cenvat credit refund to the appellant. I further direct the respective Original authority to grant the balance refund within a period of 60 days, from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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