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TMI Blog2018 (7) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... description of the goods is shown as STB, wherein the Ld. Counsel has explained that this is an abbreviation of Set Top Box. Invoices clearly show that the appellant has specifically stated that they have not passed on the Cenvat credit. It is clearly stated in the invoices that no Cenvat credit is admissible - Appellant is eligible for refund - 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 ..... rejected the refund claims on the grounds that the invoices do not bear the endorsement that the Cenvat credit is not admissible and secondly for the reason that the invoices do not show that the goods have been sold. 4.1 The Ld. Counsel appearing for the appellants submitted that in appeal C/41173/2015 the issue involved is that the invoices do not show that the goods have been sold. She reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not admissible, Ld. Counsel submitted that the appellant has not availed any Cenvat credit and in the invoices it is clearly shown that Cenvat credit is not admissible; that therefore rejection of refund claim is erroneous. 5. Ld. AR, Shri A. Cletus, ADC, and Ld. AR, S. Govindarajan, AC, reiterated the findings in the impugned order. It was submitted on behalf of Revenue that there is no eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision has been upheld by the Hon'ble High Court of Delhi and the relevant part of the said decision is noticed as under:- 5. Furthermore- and most importantly - the definition of sale under Section 2 (g) (iv) was taken into account. That provision clearly stated that a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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