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TMI Blog2019 (3) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... led to. Except that payment of tax dues under VCES cannot be made through CENVAT credit available to the assessee, rest of CENVAT Credit Rules, 2004 is applicable, even though duty liability is discharged through voluntary disclosure scheme. Therefore, the order of the Commissioner (Appeals) rejecting refund of unutilised CENVAT credit to the appellant, that to without providing it an opportunity of being heard, is an erroneous order and the same is required to be set aside. Appeal allowed - decided in favor of appellant. - APPEAL NO. ST/87564 & 87570/2018 - A/85552-85553/2019 - Dated:- 20-3-2019 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Rajiv Lutha, C.A. for Appellant Shri Sudhir B. Mane, Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd non-extension of refund provision under the CENVAT Credit Rules, 2004 despite the fact that Board vide its clarificatory Circular No. 170/5/2013-ST dated 8.08.2013 had allowed admissibility of CENVAT credits except that payment of tax dues under the scheme could not be made from CENVAT credit and had to be paid in cash. In citing case laws reported in 2017 (3) TMI 864 CESTAT, Hyderabad and 2016 (7) TMI 91 of the same CESTAT, Hyderabad, as well as referring to CESTAT s order reported in 2017 (7) TMI 412 CESTAT, Mumbai coupled with Master Circular on show-cause notice dated 10.03.2017 issued by the department of Revenue, he argued that such rejection of refund should not have been made without following principles of natural justic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration to the designated authority on or before 31.12.2013, obviously about his tax dues as defined in Section 105 sub-clause (e). To avoid such confusion regarding availment of CENVAT credit, CBEC Circular dated 08.08.2013 acts as an aid. At Sr. No. 17 18 of the said Circular, it has been clearly mentioned that admissibility of CENVAT credit on inputs and input services used for provision of output services in respect of which declaration has been made shall continue to be governed by the provision of CENVAT Credit Rules, 2004. When CENVAT credit is admissible, the same can either be utilised by way of adjustment of future tax dues or taken back if remained unutilised for a specific period. Therefore, except that payment of tax d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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