2018 (11) TMI 413

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..... cause notice has been issued to the appellant either for denial of cenvat credit on inputs and input services or for rejection of refund claim. After adjudication, the revenue cannot take law in their hand to issue the show cause notice by invoking extended period of limitation. Therefore, understanding by law by departmental officer is misconceived. Admittedly, no show cause notice has been .....

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..... against the impugned order wherein the Ld. Commissioner (Appeals) has remanded the matter back to the adjudicating authority to follow the principal of natural justice. 2. The brief facts of the case are that the appellant is an 100% EOU and availing cenvat credit on inputs and input services after exporting the goods certain amount of cenvat credit remain unutilized in their cenvat credit acco .....

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..... in their cenvat credit account being 100% EOU under Rule 5 of CCR, 2004. The appellant was availing cenvat credit on inputs and input services and filing their regular returns showing the admissibility of the cenvat credit of inputs and input services in question. No rejection of cenvat credit on inputs and input services was raised before filing the refund claim. Moreover, no show cause notice wa .....

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..... ed to the appellant either for denial of cenvat credit on inputs and input services or for rejection of refund claim. After adjudication, the revenue cannot take law in their hand to issue the show cause notice by invoking extended period of limitation. Therefore, understanding by law by departmental officer is misconceived. Admittedly, no show cause notice has been issued to deny cenvat credit on .....

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..... which cenvat credit remained unutilized in cenvat credit are not Input Services . In view of the above analysis, I hold that appellants are entitled for refund claim filed under Rule 5 of Cenvat Credit Rules, 2004. In the result, the impugned orders are set aside and the appeals are allowed with consequential relief, if any. In that circumstances, I hold that the appellant is entitled for .....

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