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TMI Blog2017 (12) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be challenged without issue of SCN under the CCR as the provisions of the FA read with CCR provide for an issue of SCN under Rule 14 of CCR, 2004 read with Section 73(i) of the Finance Act or Section 11 A of the Excise Act - In the instant appeals admittedly no SCN have been issued for disallowance of Cenvat Credit - appeal allowed - decided in favor of appellant. - E/445, 446 & 2256/2010-E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 73,024/- R-22/AC/Div-I/2009-10 dt. 30.04.2009 ~Refund denied - 35,14,921/-/ ~Refund allowed- INR 46,56,626/- 335/CE/APPL/NOIDA/09 dt. 27.11.2009 ~Refund allowed- 27,47,013/- ~Refund denied- INR 2,78,251/- E/446/2010 ~Dated - ~Period - July-September, 2007 ~Amount -90,26,866/- R-07/AC/Div-I/2008 dt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Service for which consideration received in convertible foreign exchange. During the period under dispute the appellant availed Cenvat Credit on various input services. Since the appellant was not in a position to utilize the credit for payment of any service tax on output service, the same being exempted due to nature of export business, accordingly, being entitled, they claimed refund of Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout issuing any show cause notice for disallowance of Cenvat Credit taken, the credit so taken cannot be disallowed in the refund proceedings. The learned counsel further states that the issue is no longer res-integra and the same have been held in favour of the assessee by Division Bench of this Tribunal in the case of Free Scale Semi Conductor India Private Ltd being Appeal No.E/2278/2009-EX ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice under the Cenvat Credit Rules as the provisions of the Finance Act read with Cenvat Credit Rules provide for an issue of show cause notice under Rule 14 of Cenvat Credit Rules, 2004 read with Section 73(i) of the Finance Act or Section 11 A of the Excise Act. In the instant appeals admittedly no show cause notice have been issued for disallowance of Cenvat Credit. Accordingly, I allow all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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