2020 (1) TMI 273

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..... he appellant that, at any time no question was raised for inadmissibility of the CENVAT credit. In these circumstances, at the time of filing of refund claim, it cannot be questioned that the appellant is not entitled to CENVAT credit. The appellant is entitled to refund of the CENVAT credit lying unutilized in their CENVAT account - Appeal allowed - decided in favor of appellant. - SERVICE .....

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..... Operator Service and Convention Service. The appellant availed CENVAT credit on these services. After export of service, the appellant filed refund claims under Rule 5 of CENVAT Credit Rules, 2004 for refund of CENVAT credit lying unutilized in their CENVAT credit account. The said refund claims were rejected on the ground that the appellant failed to show the nexus of the input services with the .....

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..... 6. The refund claims of the appellant were rejected on the ground that the appellant failed to show the nexus with the services utilized with that of services exported and, therefore, they are not entitled to avail CENVAT credit and, therefore, cannot claim refund of the CENVAT credit lying unutilized. It is a fact on record that, at the time of availing of CENVAT credit, it was shown by the appe .....

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..... e cenvat credit and in respect of which they filed the refund claim. If at all the adjudicating authority is of the view that certain input service is not admissible for the purpose of cenvat credit, he should have issued a separate show cause notice and after carrying out the process of adjudication, order should have been passed holding that whether the said input services are admissible input s .....

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..... gal and proper. Therefore, the impugned order stands modified and the appeals are allowed. 7. I hold that the appellant is entitled to refund of the CENVAT credit lying unutilized in their CENVAT account and accordingly, the impugned orders are set aside. 8. In the result, the appeals are allowed with consequential relief. (Dictated and Pronounced in o .....

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