2019 (10) TMI 1147

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..... not input services in terms of Rule 2(l) of Cenvat Credit Rules, 2004 - HELD THAT:- It was not disputed that at the time of availment of credit on the services in question, therefore, at the time of filing refund claim, it cannot be disputed the credit lying unutilized are not input services in terms of Rule 2 (l) of Cenvat Credit Rules, 2004 in the light of the decision of this Tribunal in the c .....

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..... , 2004. 2. The facts of the case are that the appellant is engaged in the export of services outside India. For providing export services, the appellant was unable to utilize accumulated credit availed input service. Later on, they filed refund claim of unutilized Cenvat credit lying in their Cenvat Credit account for the period from October, 2016 to December, 2016. The said refund claim of ₹ .....

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..... t the time of availment of these services, it was not questioned to the appellant that these are not input services therefore they are not entitled to avail Cenvat credit. The issue has been raised at the time of filing of refund claim under Rule 5 of Cenvat Credit Rules, 2004 by the appellant. Availment of Cenvat credit cannot be disputed on the later stage. In that circumstances by relying on th .....

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