2017 (9) TMI 1000

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..... pondent for denial of cenvat credit on Professional Indemnity Insurance, as no proceedings in this case for denial of cenvat credit initiated against the respondent, therefore, at the stage of filing refund claim of un-utilized cenvat credit in their cenvat credit account cannot be challenged - appeal dismissed - decided against Revenue. - ST/60328/2017 - FINAL ORDER NO: 61450/2017 - Dated:- 27-7 .....

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..... rder, the respondent filed appeal before the Ld. Commissioner (A) who sanctioned the refund claim. Against the order of sanctioning the refund claim, the Revenue is in appeal before me. 3. The ld. AR submits that Professional Indemnity Insurance (PII) service availed by the respondent after providing output service therefore, the same has no nexus with the output services, therefore, the same .....

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..... onal Indemnity Insurance (PII), as no proceedings in this case for denial of cenvat credit initiated against the respondent, therefore, at the stage of filing refund claim of un-utilized cenvat credit in their cenvat credit account cannot be challenged. Therefore, I do not find any merit in the Revenue s appeal. Accordingly, the same is dismissed by affirming the impugned order. .....

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