9911796707
TMI Blog2017 (9) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute that the said amount of ₹ 8,84,750/- was paid by the appellant as Service Tax on the input service and they were eligible for availment of Cenvat credit of the same. Therefore, it is apparent that they were eligible for refund of said claim of ₹ 8,84,750/- under Rule 5 of CCR, 2004 and that the defects in the said application dated 23/08/2007 which continued even through the wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid to foreign parties who did not have their offices situated in India. In other words, they paid Service Tax under reverse charge mechanism. The goods were exported and appellant filed rebate claim of ₹ 8,84,750/- on 23/08/2007. The said rebate claim was filed before the Assistant Commissioner, Central Excise, Division-III, Ghaziabad. The ld. Assistant Commissioner had offered them perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) decided the said appeal through impugned Order-in-Appeal No. 200-CE/GZB/2008 dated 30/09/2008 and dismissed the appeal. Aggrieved by the said order appellant is before this Tribunal. 3. Heard the ld. Counsel for the appellant who has submitted that it is an admitted fact that Service Tax was paid by them as recipient of service on reverse charge mechanism and they were entitled for Cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax paid on input service and therefore, they were eligible for Refund under Rule 5 of Cenvat Credit Rules, 2004 that the defects in the application are curable and due to defect in the application substantial benefit cannot be denied. 4. Heard the ld. A. R. for Revenue, who has supported the impugned Order-in-Appeal No. 200-CE/GZB/2008 dated 30/09/2008. 5. Having considered the rival c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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