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TMI Blog2016 (6) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... aid to the service provider the refund cannot be denied for the reason that the appellant was not entitled for the CENVAT credit initially. But after payment of service charges and service tax to the service provider they became entitled for the CENVAT credit and the sanction of refund claim thereafter cannot be disputed - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ravention of provisions of Rule 4(7) of CCR Rules,2004. The question of refund under Rule 5 of Cenvat Credit Rules 2004 read with Notification No. 05/2006-CE(NT) dt. 14.3.2006 in respect of wrongly availed credit shall not arise. Being aggrieved by the impugned order the appellant is before us. 2. Shri Srikanth Balakrishnan, Ld. Chartered Accountant appearing on behalf of the appellant submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - was upheld by the Ld. Commissioner on the admitted fact that at the time of taking credit the service charges and service tax thereon was not paid but it is also accepted that the same has been paid subsequently. In our view at the time of sanction of refund when the service charges and service tax stood paid to the service provider the refund cannot be denied for the reason that the appellant w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he entire credit cannot be denied to them. Admittedly, the same stands availed premature and in any case was available during the subsequent period. Inasmuch, as, the same is utilized by the appellant, interest in accordance with law is required to be paid. Taking a lenient view, I do not find it a fit case for imposition of penalty. 3.?In view of the above, denial of credit and imposition of pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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